31. Chargeable gains (payments to farmers)

That provision (including provision having retrospective effect) may be made about payments under—

(a) the Agriculture (Lump Sum Payment) (England) Regulations 2022, or

(b) Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009.