10. Application of Council Directive to certain Irish tax, etc. due.

(1) In this Regulation—

“tax” means any tax, duty, levy or charge referred to in Article 2 of the Council Directive which is under the care and management of the Revenue Commissioners;

“agricultural levy” means any levy or other measure referred to in Article 2 of the Council Directive for which the Minister for Agriculture, Fisheries and Food is responsible;

“interest on unpaid tax”, in relation to an amount of unpaid tax, means the amount of interest that has accrued to the date on which a certificate under this Regulation is signed in respect of the unpaid tax under any provision whatever providing for the charging of interest in respect of that tax.

(2) For the purpose of the Council Directive, a demand by the Revenue Commissioners or the Minister for Agriculture, Fisheries and Food, as the case may be, for the payment of an amount of tax (including, where appropriate, interest on unpaid tax) or agricultural levy where the amount demanded remains unpaid after expiration of the period for payment set out in the demand shall be an instrument permitting enforcement of the debt.