We proposed that measure in the perspective of promoting the intergenerational transfer of farm businesses. In agriculture, as a result of the money invested and income generated by that invested money, when the business has to be transferred from one generation to the next, the young farmers coming up are asked for too much money, because, in many cases, the person who is retiring has set aside little money. In other words, throughout his career, the farmer, or the producer, has saved little money. He has provided for a retirement pension, but it's often in his farm business.
What do you do when you transfer those businesses? What can the producer do when he transfers the business to his son, so that he can—and this is where the tax measure comes in—keep what retirement fund remains for him, without having to sell his farm business at a higher price to the next generation to enable him to have a good retirement?
That's where the taxation question comes into play, where the producer has to pay tax on the sale of his business, which in fact represents a slightly over-valued productive asset relative to the income it generates.