Rates on Agricultural Land (Relief) Act, 1980
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Certain allowances to be calculated by reference to municipal rate. |
2.—The rate by reference to which allowances provided under the Rates on Agricultural Land (Relief) Acts, 1939 to 1980, are calculated shall, in the case of such allowances to occupiers of hereditaments to which section 2 of the Rates on Agricultural Land (Relief) Act, 1976 , applies, be the municipal rate (within the meaning of the Income Tax Act, 1967) in the county borough, borough or urban district concerned. |