S.I. No. 199/1987:

FARM TAX (MODIFICATION) REGULATIONS, 1987.

FARM TAX (MODIFICATION) REGULATIONS, 1987.

The Minister for the Environment, in exercise of the powers conferred on him by section 25 of the Farm Tax Act, 1985 (No. 17 of 1985) and for the purpose of removing difficulty arising in bringing the said Act into operation, hereby makes the following Regulations:--

1. These Regulations may be cited as the Farm Tax (Modification) Regulations, 1987.

2. In the year 1987 and in each following year the lists to be compiled by the Farm Tax Commissioner for the purposes of paragraphs ( a ) and ( b ) of subsection (5) of section 6 of the Farm Tax Act, 1985 shall be compiled by the Commissioner before the 30th day of September.

3. In the year 1987 the lists referred to in Article 2 shall be in respect of the period from the 1st day of October, 1986 until the date of compilation of the lists.

4. As respects the lists referred to in Article 2 which are to be compiled in the year 1988 and in the following years section 6 of the Farm Tax Act, 1985 shall be modified by--

( a ) the substitution in sub-section 5 ( a ) and ( b ) for the words "during the year immediately preceding" of the words "since the compilation of the list in the preceding year";

( b ) the substitution in subsection (6) ( b ) of the word "period" for the word "year" and

( c ) the deletion in subsection (7) of the words "in respect of the immediately preceding year".

GIVEN under the Official Seal of the Minister for the Environment this

22nd day of July, 1987.

PADRAIG FLYNN,

Minister for the Environment.

EXPLANATORY NOTE.

This Order specifies a particular date for the compilation of lists of determinations made by the Farm Tax Commissioner in respect of appeals against particulars entered in farm classification lists.