In cases in which the land is transferred during the calendar year concerned or the years concerned, paragraph 1 shall also apply where the non-compliance in question is the result of an act or omission directly attributable to the person to whom or from whom the agricultural land was transferred.
I gcásanna ina n-aistreofar an talamh le linn na bliana féilire nó na mblianta féilire lena mbaineann, beidh feidhm ag mír 1 freisin nuair atá an neamhchomhlíonadh mar thoradh ar ghníomh nó neamhghníomh atá inchurtha go díreach i leith an duine ar aistríodh an talamh chuige nó uaidh.