Farm Tax Act, 1985
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Provisions in relation to non-compliance with certain procedures. |
23.—(1) Non-compliance with section 5 (1) (b), 6 (8) (b) or 7 (8) (b) of this Act in relation to an owner or occupier of an agricultural land holding or part of such a holding shall not render invalid the relevant listing or entry in, or amendment of, the classification list concerned. | |
(2) Where a provision of this Act authorising an application or appeal (other than an appeal to the High Court) enables the application or appeal to be made only within a specified period, the application or appeal, if sent by post, shall be received not later than the third day after that period and an appeal so sent that is not so received shall be invalid as not having been made in time. |