Related Commentary  Related HMRC Manuals

124C(1)  For the purposes of this Chapter, where any land is in a habitat scheme–

(a)the land shall be regarded as agricultural land;

(b)the management of the land in accordance with the requirements of the scheme shall be regarded as agriculture; and

(c)buildings used in connection with such management shall be regarded as farm buildings.

124C(2)  For the purposes of this section land is in a habitat scheme at any time if–

(a)an application for aid under one of the enactments listed in subsection (3) below has been accepted in respect of the land; and

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