I assume the Deputy is referring to capital gains tax relief for farm restructuring contained in Section 604B, Taxes Consolidation Act 1997. This relief was due to expire on 31 December 2015 but is being extended to 31 December 2016 and broadened to allow for restructuring through whole farm replacement.
I take it the 6 year rule referred to by the Deputy is that which provides for a claw-back of retirement relief given in respect of farmland which is transferred by a parent to his or her "child" as defined in section 599(1) of the Taxes Consolidation Act 1997 in certain situations. I am informed by the Revenue Commissioners that where a farm, in respect of which relief under Section 599 has been claimed, is sold or exchanged within the 6 year period as part of a farm restructuring to which Section 604B applies, this will not trigger a claw-back of the relief under Section 599(4).