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Section 123.

(i) paragraph (a) of the definition of “farmer” in section 4(1), and

“agricultural produce” has the meaning assigned to it by section 4(1);

“agricultural service” has the meaning assigned to it by section 4(1);

“farmer” has the meaning assigned to it by section 4(1);

(c) a person who, in accordance with section 17(2), is deemed not to be an accountable person with respect to supplies of a kind specified in the definition of “farmer” in section 4(1),

(ii) either the supplier or the recipient of that supply exercises control (within the meaning assigned to it by section 4(2)) over the other.

(a) where a person acquired or developed immovable goods to which section 4 of the repealed enactment applied, the period for which the person shall retain records shall retain records and linking documents pursuant to this Chapter in relation to that person’s acquisition or development of those immovable goods shall be the duration that such person holds a taxable interest in such goods plus a further period of 6 years;

(iii) any tax payable in respect of those capital goods in accordance with section 19(1)(f), or section 4(3)(a) of the repealed enactment, by the person treated as the capital goods owner, and

(iv) where an adjustment of deductibility has been made in respect of the capital good in accordance with subsection (4)(a) or section 4(3)(ab) of the repealed enactment, the amount “TD” in the formula set out in subsection (4)(b),

“control”, in the case of a body corporate or in the case of a partnership, has the meaning assigned to it by section 4(2);