# Finance Act 2026, Section 65: Agricultural property relief and business property relief etc

Extent: E+W+S+N.I.

Schedule 12 makes provision—
(a) limiting agricultural property relief and business property relief, and
(b) extending Schedule A1 to IHTA 1984 (overseas property not excluded property if value attributable to UK residential property) to UK agricultural property.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/65 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.