Land Tax Management Act 1956
10ALand used for several purposes
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10A Land used for several purposes
10A Land used for several purposes
(1) If land is used for more than one purpose and each of those purposes is an exempt purpose, the land is exempt from taxation.
(2) A purpose for which land is used is an exempt purpose if land used solely for that purpose would be exempt from taxation because of its use for that purpose.
s 10A: Ins 1975 No 97, Sch 3 (3). Am 1981 No 123, Sch 8; 1983 No 14, Sch 1 (5). Rep 1985 No 215, Sch 1 (4). Ins 1988 No 128, Sch 1 (5). Rep 1989 No 113, sec 4. Ins 1990 No 35, Sch 1 (3). Am 1996 No 139, Sch 2.20 [6]; 1998 No 44, Sch 2 [2]; 1998 No 104, Sch 4 [1] [2]; 2001 No 96, Sch 2.2 [3]. Subst 2003 No 80, Sch 4 [8].