(1) In this section -

"EU Regulation" means Commission Regulation (EU) 2022/2472 of 14 December 2022 [OJ No. L327, 21.12.2022, p. 1] declaring certain categories of aid in the agricultural and forestry sectors and in rural areas compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union as that Regulation may be revised from time to time;

"interest in land" means an interest which is not subject to any power (whether or not contained in the instrument) on the exercise of which the land, or any part of or any interest in the land, may be revested in the person from whom it was conveyed or transferred or in any person on behalf of such person;

"land" means agricultural land and includes such farm buildings, farm houses and mansion houses (together with the lands occupied with such farm buildings, farm houses and mansion houses) as are of a character appropriate to the land;

"ordinary share capital", in relation to a company, means all the issued share capital (by whatever name called) of the company, other than capital the holders of which have a right to a dividend at a fixed rate, but have no other right to share in the profits of the company;

"PPS Number", in relation to a person, means the person's Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

"relevant period", in relation to an instrument, means a period of 5 years -