A requirement for the application of agricultural relief is that agricultural property (IHTM24030) that is occupied for the purposes of agriculture (IHTM24060) must have been either
•occupied by the deceased/transferor for the purposes of agriculture throughout the two years preceding the transfer,
•or owned by the deceased/transferor throughout the seven years immediately preceding the transfer and the property must have been occupied (IHTM24071) throughout the period for the purposes of agriculture (IHTM24060). The identity of the occupier does not matter, but the continuity of such occupation is vital.
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