Farm Tax Act, 1985

Marginal relief.

10.—Where the adjusted acreage of an agricultural land holding constituting, a taxable farm standing entered in the relevant classification list or classification lists on the date on which the rate of farm tax for any year is prescribed under section 9 (4) of this Act equals the number of adjusted acres standing specified for that year in section 3 (1) of this Act or exceeds that number by not more than 4 adjusted acres, the farm tax payable in respect of the farm for that year shall be reduced—

(a) if the adjusted acreage equals the number aforesaid or if the excess is 1 adjusted acre or less, by 4/5ths of the farm tax payable apart from this section,

(b) if the excess is more than 1 adjusted acre but not more than 2 adjusted acres, by 3/5ths of the farm tax payable apart from this section,

(c) if the excess is more than 2 adjusted acres but not more than 3 adjusted acres, by 2/5ths of the farm tax payable apart from this section, and

(d) if the excess is more than 3 adjusted acres but not more than 4 adjusted acres, by 1/5th of the farm tax payable apart from this section.