(1) For section 80(3) of the Land Tax Act 2005 substitute —
"(3) Sub-section (2)(a) does not apply to land or part of land—
(a) that is leased or occupied under or in accordance with an arrangement made with a municipal council for the purpose of promoting or assisting a decentralised industry; or
(b) that is used or occupied by persons carrying on business in movable stalls in a market during some but not all of the ordinary business hours in a week.".
(2) For section 81(3) of the Land Tax Act 2005 substitute —
"(3) Sub-section (2) does not apply to land or part of land—
(a) that is leased or occupied under or in accordance with an arrangement made with a municipal council for the purpose of promoting or assisting a decentralised industry; or
(b) that is used or occupied by persons carrying on business in movable stalls in a market during some but not all of the ordinary business hours in a week; or
(c) that is used exclusively for or in connection with a business the primary purpose of which is to provide outdoor sporting or recreational facilities.".