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81B. Farm consolidation relief.
(a) In this section -
'consolidation certificate', in relation to an exchange of relevant land, means a certificate, issued for the purposes of this section by Teagasc to each farmer concerned in the exchange of relevant land, which identifies the lands concerned and the owners of such lands, and certifies that Teagasc is satisfied, on the basis of information available to Teagasc at the time of so certifying, that the exchange of relevant land complies, or will comply, with the conditions of consolidation set down in guidelines;
'exchange of relevant land' means an exchange under which an interest in relevant land is conveyed or transferred by a farmer to another farmer in exchange for receiving, by way of conveyance or transfer, an interest in relevant land from that other farmer; and includes an exchange where the relevant land is conveyed or transferred by or to joint owners where not all the joint owners are farmers;
'farmer' means a person who spends not less than 50 per cent of that person's normal working time farming;
'farming' includes the occupation of woodlands on a commercial basis;