73ALand owned and occupied by non-racing clubs

73A Land owned and occupied by non-racing clubs S. 73A(1) amended by No. 52/2021 s. 62. (1) Subject to section 73B, land is exempt land if the Commissioner is satisfied that it is owned and solely occupied by a non-racing club. (2) To obtain an exemption from land tax under subsection (1), a non-racing club must— (b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under subsection (1). (3) If the Commissioner is satisfied that only part of land is owned and solely occupied by a non-racing club— ***non-racing club*** means a society, club or association, other than a racing club, that— (a) is not carried on for the purposes of the profit or gain to its individual members; and (b) is carried on exclusively for the purpose of providing for the social, cultural, recreational, literary or educational interests of its members; ***racing club*** has the meaning given in section 73. S. 73B inserted by No. 52/2021 s. 63.