S.I. No. 321/1986 - Farm Tax (Adjusted Acreage) Regulations, 1986.

S.I. No. 321 of 1986.

FARM TAX (ADJUSTED ACREAGE) REGULATIONS, 1986.

WHEREAS the compilation of the classification lists under the Farm Tax Act, 1985 (No. 17 of 1985), has not been completed:

NOW, I, JOHN BRUTON, Minister for Finance, in exercise of the powers conferred on me by section 3 (3) of the said Farm Tax Act, 1985 , hereby make the following Regulations:

1. These Regulations may be cited as the Farm Tax (Adjusted Acreage) Regulations, 1986.

2. An area of 150 adjusted acres is hereby prescribed for the purposes of subsection (1) of section 3 and subsection (3) of section 4 of the Farm Tax Act, 1985 (No. 17 of 1985), for the year 1986.

GIVEN under my Official Seal, this 25th day of September, 1986.

JOHN BRUTON,

Minister for Finance.

EXPLANATORY NOTE.

These regulations provide that only holdings of 150 adjusted acres and over will be classified by the Farm Tax Office for the purposes of assessment for Farm Tax in 1986.