Finance (Local Property Tax) Act 2012 section 101

Interpretation (Chapter 3)

Section 101 defines the key terms used in Chapter 3, which deals with the deduction of Local Property Tax from agricultural scheme payments made by the Minister for Agriculture, Food and the Marine.

• The "Minister" in this chapter means the Minister for Agriculture, Food and the Marine.
• "Net scheme payments" are agricultural scheme payments after deducting any debts owed to the Minister and any amounts required to be deducted by prior court orders.
• "Scheme" refers to specific agricultural schemes listed in the Schedule to the Agriculture Appeals Act 2001, as selected jointly by Revenue and the Minister.
• Court-ordered deductions only apply where the court order was made before Revenue issued its direction to the Minister to deduct Local Property Tax.