fa75/sch8/para7.- Finance Act 1975 Schedule 8 Relief for Agricultural Property Part I

7. In this Schedule "agricultural property" means agricultural land or pasture and includes woodland if occupied with agricultural land or pasture and the occupation is ancillary to that of the agricultural land or pasture; and also includes such cottages, farm buildings and farm-houses, together with the land occupied with them, as are of a character appropriate to the property.

2 Repealed by 1981 s.96(3) and Sch. 19, Part IX in relation to transfers of value, distribution payments and capital distributions made on or after 10 March 1981. However, in view of the transitional relief under 1981 s.96 and Sch. 14, reference to these repealed provisions may be necessary.