S.I. No. 71/1987:

FARM TAX (FEES) REGULATIONS, 1987.

FARM TAX (FEES) REGULATIONS, 1987.

I, JOHN BRUTON, Minister for Finance, in exercise of the powers conferred on me by section 27 of the Farm Tax Act, 1985 (No. 17 of 1985), hereby make the following Regulations:

1. These Regulations may be cited as the Farm Tax (Fees) Regulations, 1987.

2. (1) The amount of the fee payable to the Commissioner under section 27 of the Farm Tax Act, 1985 (No. 17 of 1985), in respect of an appeal under section 6 of that Act or an application under section 7 of that Act shall be £70.

(2) The amount of the fee payable to the Tribunal under the said section 27 in respect of an appeal under section 8 of the said Act shall be £70.

(3) The fees referred to in paragraphs (1) and (2) of this Regulation shall be paid in every class of case.

3. The Farm Tax (Fees) Regulations ( S.I. No. 331 of 1986 ), are hereby revoked.

GIVEN under my Official Seal, this 9th day of March 1987.

JOHN BRUTON, T.D.,

Minister for Finance.

EXPLANATORY NOTE

These Regulations are made under the Farm Tax Act, 1985 and provide that a fee of £70 will be payable:

(a) to the Farm Tax Commissioner in respect of appeals and applications for revision on foot of assessments; and

(b) to the Farm Tax Tribunal in respect of appeals against determinations by the Farm Tax Commissioner of adjusted acreage and apportionment's of adjusted acreage between land holdings.

These regulations also cancel the Farm Tax (Fees) Regulations, 1986.