fa75/sch8/para10.- Finance Act 1975 Schedule 8 Relief for Agricultural Property Part I

10. This Part of this Schedule applies in relation to land or activities carried on in the Channel Islands or the Isle of Man as if the land were situated or the activities were carried on in the United Kingdom; [and the multiplied rental value of agricultural property in the Channel Islands or the Isle of Man shall be the same fraction of its agricultural value as in the case of agricultural property in Northern Ireland. ⁵ ]

5 Repealed by 1976 s.132 and Sch.15, Part V, in relation to chargeable transfers made on or after 7 April 1976.

7 Repealed by 1981 s.96(3) and Sch. 19, Part IX in relation to transfers of value, distribution payments and capital distributions made on or after 10 March 1981. However, in view of the transitional relief under 1981 s.96 and Sch. 14, reference to these repealed provisions may be necessary.