I move:
That, with effect on and from the 6th day of April, 1974, Chapter II of Part I of the Finance Act, 1974 (No. 27 of 1974), be amended—
(a) by the addition to section 15 (3) of the following proviso:
"Provided that this subsection shall not have effect for a year of assessment in a case where farming is carried on in that year of assessment by an individual to whom section 16 applies.";
(b) the substitution in section 16 (1) of "In this Chapter ‘an individual to whom section 16 applies' means an individual (other than an individual who shows that the rateable valuation of all farm land occupied by him did not, at any time during the relevant year of assessment, exceed £50) who is carrying on farming in a year of assessment and" for the words from "Section 15 (3)" to "individual" where that word first occurs:
(c) by the insertion in section 16 (1) (b) after "profession" of "other than a trade consisting solely of the provision of accommodation in buildings on the farm land occupied by him, the provision of such accommodation being ancillary to the farming of that farm land"; and
(d) by the deletion of section 16 (3).