OpenLegislation

Chapter II AGRICULTURAL PROPERTYC1C2

United Kingdom

  1. 115Preliminary.
  2. 116The relief.
  3. 117Minimum period of occupation or ownership.
  4. 118Replacements.
  5. 119Occupation by company or partnership.
  6. 120Successions.
  7. 121Successive transfers.
  8. 122Agricultural property of companies.
  9. 123Provisions supplementary to section 122.
  10. 124Contracts for sale.
  11. 124ATransfers within seven years before death of transferor.
  12. 124BApplication of section 124A to replacement property.
  13. 124CEnvironmental management agreements

Annotations

Modifications

C1

See Part IIof this volume—Finance Act 1975 Sch. 8—for the transitional relief provisions under Finance Act 1981 s. 96and Sch. 14.

C2

Pt. 5 Ch. 2 modified (temp.) (retrospective to 30.10.2024) by Finance Act 2026 (c. 11), Sch. 12 para. 15

Notes on the whole Act

Textual amendments

F1

By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.