Michael Lowry
Question:178. Deputy Michael Lowry asked the Minister for Finance if he will provide an update on the measure introduced in Budget 2013 to provide capital gains tax relief to enable farm restructuring or the swapping of farm land; if EU approval has been given for this measure; if not when such approval is expected; the steps being taken to secure an approval; if he will ensure that any such swaps or transfers undertaken since 1 January will be eligible for this relief; and if he will make a statement on the matter. [26998/13]
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