# Finance Act 1975, Paragraph 15


Relief under this Part of this Schedule shall be given only to the extent that either—
(a) the agricultural value of the agricultural property does not exceed £250,000 or
(b) the area of the agricultural property does not exceed one thousand acres.

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Source: https://www.legislation.gov.uk/ukpga/1975/7/schedule/8/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-1975/schedule-8/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.