(1) In this section -
'accounting period', in relation to a person, means -
(a) where the person is a company, an accounting period determined in accordance with section 27, or
(b) where the person is not a company, a period of one year ending on the date to which the accounts of the person are usually made up,
but, where accounts have not been made up or where accounts have been made up for a greater or lesser period than one year, the accounting period shall be such period not exceeding one year as the Revenue Commissioners may determine;
'carbon tax' means the carbon charge referred to in section 96(1A) (inserted by section 64(1)(f) of the Finance Act 2010) of the Finance Act 1999;
'farm diesel' means the mineral oil described as 'other heavy oil' in Schedule 2A to the Finance Act 1999 used by a person in the carrying on of a trade of farming, but does not include such oil used for the purpose of home heating;
'relevant carbon tax' means an amount equivalent to the amount determined
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