Except as noted below, to obtain agricultural property relief (see ¶16730), the agricultural property must have been occupied by the transferor for the purposes of agriculture (or by a company he controls or by a Scottish partnership of which he is a partner) for two years immediately before the transfer, or owned by him for seven years and, during that time, must have been occupied by someone for the purposes of agriculture (which does not include the grazing of horses used for leisure purposes).

HMRC accept that the following uses of land are ‘for the purposes of agriculture’:

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