Agricultural property

s.115(2) IHTA 1984

This subsection defines agricultural property. Morritt LJ in Starke v IRC [1995] STC 689 split the definition into three parts. It means

1 – agricultural land or pasture.

2 – woodland and any building used in connection with the intensive rearing of livestock or fish if

the woodland or building is occupied with agricultural land and pasture and

the occupation is ancillary to that of the agricultural land or pasture, and also includes

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