Schedule 4 Relevant Property Not Rateable
Amendments (reguiring commencement) by s. 236 of the Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023 (No. 26), published 13 October 2023.
View:
2. Land developed for horticulture.
3. Land developed for forestry.
(1) Any building or part of a building used exclusively for community sport, and otherwise than for profit and not being the premises of a club for the time being registered under the Registration of Clubs (Ireland) Act 1904.
(2) In this paragraph ‘community sport’ means sport, the principal participants in which are -
(a) inhabitants of the locality in which the building concerned (or part of the building concerned) is situate,
(b) inhabitants of localities neighbouring the first-mentioned locality, or