# The Agriculture (Calculation of Value for Compensation) Regulations 1978, Paragraph 9: Seeds sown and cultivations, fallows and acts of husbandry performed on the holding at the expense of the tenant


(1) The value shall be the reasonable cost of seeds sown and of cultivations, fallows and acts of husbandry performed, taking into account—
(a) normal current costs, having regard to the current agricultural wage, the cost of horse and tractor operations, the size and shape of the fields, and other relevant conditions;
(b) reasonable costs of hired tractor cultivations;
(c) increased costs over normal tractor rates, where owing to the size of the farm or fields, the shape of the fields, or to other special circumstances, it was reasonable to use horse labour;
but leaving out of account any expenditure incurred by the tenant up to and including the removal from the land of the last preceding crop and any rent paid by the tenant.
(2) For the purposes of sub-paragraph (1) above, the reasonable cost shall not be regarded as reduced merely because more than one operation was carried out by the tenant at the same time.
(3) Nothing in sub-paragraph (1) above shall be taken to limit the operation of this paragraph to any particular method of sowing nor to cultivations, fallows or acts of husbandry performed in any particular way.

---
Source: https://www.legislation.gov.uk/uksi/1978/809/schedule/1/paragraph/9 (the official version)
Page: https://openlegislation.uk/agriculture-calculation-of-value-for-compensation-regulations-1978/schedule-1/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.