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(i) is the holder of any of the qualifications set out in Schedule 2, 2A or 2B to the Stamp Duties Consolidation Act 1999, or who achieves such a qualification within a period of 4 years commencing on the date of the gift or inheritance, and who for a period of not less than 6 years commencing on the valuation date of the gift or inheritance farms agricultural property (including the agricultural property comprised in the gift or inheritance) on a commercial basis and with a view to the realisation of profits from that agricultural property,

(1) In this section and Schedule 2A—

“Schedule 2A qualification” means a qualification set out in Schedule 2A;

“Schedule 2A qualification” means a qualification set out in Schedule 2A;

(2) The conditions required by this subsection are that the person, referred to in paragraph (a) of the definition of young trained farmer, is the holder of a Schedule 2A qualification, and—

(a) any other qualification corresponds to a Schedule 2A qualification, and

(b) that other qualification is deemed by the National Qualifications Authority of Ireland to be at least at a standard equivalent to that of the Schedule 2A qualification,

the Commissioners shall treat that other qualification as if it were a Schedule 2A qualification.

(i) is the holder of a Schedule 2A qualification or a qualification treated, by virtue of subsection (5), as being a Schedule 2A qualification,

(i) is the holder of a Schedule 2A qualification or a qualification treated, by virtue of subsection (5), as being a Schedule 2A qualification,

(i) a satisfactory attendance at a course of training in farm management, the aggregate duration of which exceeded 80 hours, is required, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 3 of Schedule 2A, or

(ii) a satisfactory attendance at a course of training is not required, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to that set out in subparagraph (a) of paragraph 2 of Schedule 2A,

“Schedule 2A qualification” means a qualification set out in Schedule 2A;

“Schedule 2A qualification” means a qualification set out in Schedule 2A;

(a) (i) a qualification set out in subparagraph (f) of paragraph 1, or subparagraph (h) of paragraph 2, of Schedule 2A, and

(b) (i) a qualification set out in subparagraph (b), (c) or (d) of paragraph 3 of Schedule 2A, and

(15) A person who, before the date of the passing of the Finance Act 2007, is the holder of a Schedule 2A qualification or a qualification certified by Teagasc as corresponding to a Schedule 2A qualification, and is not required, for the purposes of section 81A, to be the holder of an 80 hours certificate or a 180 hours certificate, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B.

(15) A person who, before the date of the passing of the Finance Act 2007, is the holder of a Schedule 2A qualification or a qualification certified by Teagasc as corresponding to a Schedule 2A qualification, and is not required, for the purposes of section 81A, to be the holder of an 80 hours certificate or a 180 hours certificate, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B.