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(1)A local authority may, with the consent of the Minister concerned, by agreement acquire whether by way of purchase, feu, lease or excambion any land whether situated within or without the area of the authority for any purpose for which the authority are authorised by this or any other public general Act to acquire land, notwithstanding that the land is not immediately required for that purpose.
(2)Any land acquired under this section may, until it is required for the purpose for which it was acquired, be held and used for the purpose of any of the functions of the local authority, subject to the authority making such adjustments, if any, in their accounts as seem to them equitable and proper, having regard to the purposes for which the land was acquired and is being used.
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