Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

Yes, but I have been farming it for ten years. The point is that up until now, if I was a farmer who had been farming for ten or more years and decided to hand over the farm to a child, I would have obtained this relief. It was provided to keep the farm in the family. I can now hand over the farm to anybody who can use it for any purpose, including building property, and still obtain the relief. In respect of the intention of the section and the possible application-----