VICIn ForceAct
Land Tax Act 2005
85Land used for agricultural shows or farm field machinery days
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85 Land used for agricultural shows or farm field machinery days
Land is exempt land if—
(a) it is owned by, or held in trust for, a body (whether incorporated or not) established to conduct agricultural shows, farm field machinery days or similar activities where the activities are not carried on for the purpose of profit or gain to the members of the body; and
(b) it is used for the purposes of the body.