# Local Government Finance Act 1988, Paragraph 3

Extent: E+W

A building is an agricultural building if it is not a dwelling and—
(a) it is occupied together with agricultural land and is used solely in connection with agricultural operations on that or other agricultural land, ...
(b) it is or forms part of a market garden and is used solely in connection with agricultural operations at the market garden , or
(c) it is or forms part of a nursery ground and is used solely in connection with agricultural operations at the nursery ground.

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Source: https://www.legislation.gov.uk/ukpga/1988/41/schedule/5/paragraph/3 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1988/schedule-5/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.