(1) This section applies where:
(a) an interest in land is acquired from a person (in this section called the owner ) by compulsory process; and
(b) immediately before the acquisition, rates, taxes or other similar charges in respect of the land or interest were due and payable.
(2) To the extent to which those charges are or were payable by the owner as owner of the interest, the Minister may pay those charges.
(3) Where the Minister makes a payment, the amount of the payment shall be deducted from the amount of compensation payable to the owner in respect of the acquisition.