The relief applies to agricultural property situated in the UK, the Channel Islands, the Isle of Man, or property located in a qualifying EEA state (IHTA 1984, s. 115(5) as amended by FA 2009, s. 122).

Under IHTA 1984, s. 115(2), ‘agricultural property’ means:

agricultural land or pasture;

woodland ancillary to agricultural land or pasture occupied with it;

buildings used in connection with the intensive rearing of livestock or fish, provided such a building is ancillary to agricultural land or pasture occupied with it;

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