Land Act 2005

Write-off in certain circumstances.

10.—(1) The obligation of a person to pay to the Land Commission in respect of a payment to which this section relates—

(a) an amount of less than €6.35 in the case of a payment falling due for payment on or after 1 November 1989, or

(b) an amount of less than €12.70 in the case of a payment falling due for payment on or after 1 May 1993,

stands discharged.

(2) This section relates to payments in respect of—

(a) a purchase annuity,

(b) a land reclamation annuity, or

(c) any other annual or half-yearly payment payable to the Land Commission.