Farm Tax Act, 1985

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Section

1.

Interpretation.

2.

Adjusted acre.

3.

Taxable farm.

4.

Classification of agricultural land holdings.

5.

Display of classification lists.

6.

Appeals in relation to classification lists.

7.

Revision of classification lists.

8.

Establishment of, and appeals to, Farm Tax Tribunal.

9.

Charge of farm tax.

10.

Marginal relief.

11.

Payment of farm tax.

12.

Farm tax record.

13.

Inclusion of revenue from farm tax in estimates of expenses of local authorities.

14.

Farm Tax Commissioner.

15.

Delegation of functions by Farm Tax Commissioner.

16.

Information.

17.

Entry on land.

18.

Recovery of, and set-off of amounts against, farm tax.

19.

Provisions relating to winding up and bankruptcy.

20.

Duty to inform local authority of, and amendment of classification lists consequent on, transfer of land, etc.

21.

Farm tax to be a charge on land.

22.

Receipts and certificates.

23.

Provisions in relation to non-compliance with certain procedures.

24.

Provisions in relation to offences.

25.

Regulations to enable Act to have full effect and to remove difficulties.

26.

Laying of regulations and rules before Houses of Oireachtas.

27.

Fees.

28.

Expenses of Minister and Minister for Finance.

29.

Short title.

Acts Referred to

Capital Acquisitions Tax Act, 1976

1976, No. 8

City and County Management (Amendment) Act, 1955

1955, No. 12

Civil Service Commissioners Act, 1956

1956, No. 45

Civil Service Regulation Acts, 1956 and 1958

Companies Act, 1963

1963, No. 33

European Assembly Elections Act, 1977

1977, No. 30

Finance (Miscellaneous Provisions) Act, 1968

1968, No. 7

Income Tax Acts

Preferential Payments in Bankruptcy (Ireland) Act, 1889

1889, c. 60

Public Offices (Fees) Act, 1879

1879, c. 58

Registration of Title Act, 1964

1964, No. 16

State Property Act, 1954

1954, No. 25

Superannuation Acts, 1834 to 1963

Valuation Acts