(1) The Minister for Agriculture, Fisheries and Food may by order defer to a specified date any liability, accrual or payment under the Farm Waste Management Scheme in whole or in part if, having consulted the Minister, he or she is of the opinion that it is necessary to do so, having regard to -

(a) the purposes of this Act, and

(b) the resources available to the Minister for Agriculture, Fisheries and Food from time to time to make payments under the Scheme.

(2) The date specified in an order under subsection (1) may be in the financial year after the one during which the order is made or any subsequent financial year.

(3) If the Minister for Agriculture, Fisheries and Food defers a liability, accrual or payment under subsection (1) -

(a) no obligation to make any payment arises in respect of the amount deferred, and

(b) there is no liability to pay, nor accrual of, the amount,

before the date specified by that Minister in the order concerned.

(4) A deferral under this section has effect notwithstanding the terms of the Farm Waste Management Scheme or any entitlement however arising.