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(5B) The aggregate amount of relief, within the meaning of subsection (5A), granted to a qualifying farmer under this section, section 667D and section 81AA of the Stamp Duties Consolidation Act 1999 shall not exceed the limit of € €70,000 €100,000 as provided for by Article 18 of Commission Regulation (EU) No. 702/2014 of 25 June 20143 or that Regulation as may be revised from time to time .”,

(5B) The aggregate amount of relief, within the meaning of subsection (5A), granted to a qualifying farmer under this section, section 667D and section 81AA of the Stamp Duties Consolidation Act 1999 shall not exceed the limit of € €70,000 €100,000 as provided for by Article 18 of Commission Regulation (EU) No. 702/2014 of 25 June 20143 or that Regulation as may be revised from time to time .”,

(5B) The aggregate amount of relief, within the meaning of subsection (5A), granted to a qualifying farmer under this section, section 667D and section 81AA of the Stamp Duties Consolidation Act 1999 shall not exceed the limit of € €70,000 €100,000 as provided for by Article 18 of Commission Regulation (EU) No. 702/2014 of 25 June 20143 or that Regulation as may be revised from time to time .”,

(2) The conditions required by this subsection are that the individual referred to in the definition of ‘qualifying farmer’ in subsection (1) is the holder of a trained farmer qualification (within the meaning given by section 654A).

(a) section 666(1) will apply as if “100 per cent” were substituted for “25 per cent”, and

(b) Where Subject to subsection (5B), where a qualifying period commences in the year of assessment 2012 or any subsequent year of assessment, the qualifying farmer shall be entitled to relief in respect of deductions under section 666(1), by virtue of subsection (5), of an amount not exceeding—

(6) An individual who, at any time before 31 March 2008, satisfies the conditions referred to in paragraph (b)(iii) of the definition of “qualifying farmer” in section 667A (1) will be deemed to satisfy the conditions referred to in paragraph (b)(iii) of the definition of “qualifying farmer” in subsection (1) in paragraph (a)(ii)(III) of the definition of “qualifying farmer” in subsection (1).