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Restriction on allowances under Acts.
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7.—(1) Save where the council of a county with the consent of the Minister otherwise determine, the making of any allowance under the Rates on Agricultural Land (Relief) Acts, 1939 to 1967, in respect of a tenement of agricultural land shall be regarded as having been made subject to a condition that the amount payable (after any abatement to give effect to any such allowance) to the council on foot of the rates in respect of the tenement for the service of the local financial year to which the allowance relates shall be paid not later than the appropriate date.
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(2) The making of a determination under subsection (1) shall be a reserved function for the purposes of the County Management Acts, 1940 to 1955.
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(3) Where by virtue of subsection (1) the making of an allowance mentioned in that subsection is subject to a condition that an amount payable on foot of rates shall be paid to the council of a county before the appropriate date and the condition is not complied with, the obligation on the council to give effect to the allowance shall cease and, for the purpose of the law relating to the making, levying, collection and recovery of rates, the amount of the allowance shall thereupon become due and owing to the council on foot of the rates made in respect of the relevant tenement of agricultural land for the service of the local financialyear to which the allowance relates and payment of the amount shall be deemed to have been duly demanded on the appropriate date.
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(4) In this section, “the appropriate date” means the last day of the local financial year for the service of which a rate to be levied by the council of a county off a tenement of agricultural land or part thereof is made, or such subsequent day as the Minister may fix by order made on or before the first-mentioned day.
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(5) This section shall have effect in relation to the local financial year ending on the 31st day of March, 1968, and any subsequent local financial year to which the Act of 1946 applies.
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