Land Taxation (Relief) (Agricultural Land) (Derating) Order.
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LEX-FAOC071082
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This Order implements provisions of the Land Taxation (Relief) Act with respect to the de-rating of land by the Minister for purposes of relief from land-related taxes. The Order authorizes de-rating of land exclusively or principally used for agricultural purposes. The Order also lays down criteria for the determination by the Board whether land can be considered as being used substantially for agricultural production.
Implements: Land Taxation (Relief) Act. (1990)
