xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES:

SCHEDULE 8Relief for Agricultural Property

PART ICapital Transfer Tax

Agricultural property

7In this Schedule " agricultural property" means agricultural land or pasture and includes woodland if occupied with agricultural land or pasture and the occupation is ancillary to that of the agricultural land or pasture ; and also includes such cottages, farm buildings and farm-houses, together with the land occupied with them, as are of a character appropriate to the property.