Paragraph 13 I1
England and Wales
This paragraph applies where the person making the request under paragraph 11—
(a)
has inherited eligible land in England after 15th May 2023; or
(b)
has inherited eligible land in England before 15th May 2023 but that land was leased out under a farm business tenancy or an agricultural holdings tenancy which still subsisted on 15th May 2023.
Annotations
Commencement
- I1
Sch. 2 para. 13 in force at 1.1.2024, see reg. 1(2)(a)