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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 2B—

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

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

(2) The condition required by this subsection is that the person, referred to in paragraph (a) of the definition of young trained farmer, is the holder of a Schedule 2B qualification.

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

(b) that other qualification is deemed by the National Qualifications Authority of Ireland Qualifications and Quality Assurance Authority of Ireland to be at least at a level equivalent to that of the Schedule 2B qualification,

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

(ii) is the holder of a qualification treated, by virtue of subsection (6), as being a Schedule 2B qualification,

(b) is the holder of a Schedule 2 qualification or a qualification certified by Teagasc as corresponding to a Schedule 2 qualification and a satisfactory attendance at a course of training, approved by Teagasc, is not required for the purposes of section 81, 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.