74Charitable institutions and purposes

74 Charitable institutions and purposes S. 74(1)(a) amended by No. 52/2021 s. 61(1). (a) it is used and occupied by a charitable institution exclusively for charitable purposes; or S. 74(1)(b)(iii) substituted by No. 52/2021 s. 61(2). (iii) declared by its owner to be held for future use and occupation by a charitable institution exclusively for charitable purposes; or S. 74(1)(c) inserted by No. 52/2021 s. 61(3). (c) it is— (ii) leased for outdoor sporting, outdoor recreational, outdoor cultural or similar outdoor activities; and (iii) available for use for one or more of those activities by members of the public. S. 74(1A) inserted by No. 52/2021 s. 61(4). (1A) For the purposes of making a determination under subsection (1)(b), the Commissioner must be satisfied that the land will be exempt land under subsection (1)(a) within 2 years, or a longer period approved by the Commissioner, of the tax year to which the determination under subsection (1)(b) applies. S. 74(2) amended by No. 52/2021 s. 61(5). (2) If the Commissioner is satisfied that only a part of land is land to which subsection (1)(a), (b) or (c) applies— (3) To obtain an exemption from land tax under this section, the owner of the land 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 this section. S. 74A inserted by No. 84/2006 s. 13.