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13 1994

FINANCE ACT, 1994

SIXTH SCHEDULE

Qualifications for Applying for Relief from Stamp Duty in respect of Transfers to Young Trained Farmers

Section 112.

1. Qualifications awarded by Teagasc:

(a) Certificate in Farming;

(b) Diploma in Commercial Horticulture;

(c) Diploma in Amenity Horticulture;

(d) Diploma in Pig Production;

(e) Diploma in Poultry Production.

2. Qualifications awarded by the Farm Apprenticeship Board:

(a) Certificate in Farm Management;

(b) Certificate in Farm Husbandry;

(c) Trainee Farmer Certificate.

3. Qualifications awarded by a third-level institution:

(a) Degree in Agricultural Science awarded by the National University of Ireland through University College Dublin;

(b) Degree in Horticultural Science awarded by the National University of Ireland through University College Dublin;

(c) Degree in Veterinary Science awarded by the National University of Ireland through University College Dublin;

(d) Degree in Rural Science awarded by the National University of Ireland through University College Cork or by the University of Limerick;

(e) Diploma in Rural Science awarded by the National University of Ireland through University College Cork;

(f) Degree in Dairy Science awarded by the National University of Ireland through University College Cork;

(g) Diploma in Dairy Science awarded by the National University of Ireland through University College Cork.

4. Certificates awarded by the National Council for Educational Awards:

(a) National Certificate in Agricultural Science studied through Kildalton Agricultural College and Waterford Regional Technical College;

(b) National Certificate in Business Studies (Agri-business) studied through the Franciscan Brothers Agricultural College, Mountbellew, and Galway Regional Technical College.