Modifications etc. (not altering text)
C1Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)
(1)An individual is a “farm worker” in relation to the qualifying trade of farming mentioned in section 148(1) at any time when the individual has a substantial involvement in—
(a)the day-to-day work of the trade, or
(b)the direction and control of the conduct of the trade.
(2)Where section 148 applies, an individual occupying the farmhouse on the day mentioned in section 148(1) is a “former long-serving farm worker” if the individual had, before that day, been a farm worker in relation to the qualifying trade of farming for—
(a)a qualifying period of 3 or more years, or
(b)qualifying periods together amounting to 3 or more years within a 5 year period.
(3)In subsection (2) “qualifying period” means a period throughout which—
(a)the individual occupied the farmhouse for the purposes of the trade,
(b)the land of which the farmhouse forms part was occupied for the purposes of the trade,
(c)the trade was carried on by—
(i)a person who is entitled to the single-dwelling interest in the farmhouse on the day mentioned in section 148(1), or
(ii)a person connected with such a person, and
(d)a person who is entitled to the single-dwelling interest in the farmhouse on the day mentioned in section 148(1) was entitled to that interest.
(4)A person occupying part of a dwelling is regarded as occupying the dwelling for the purposes of this section and section 148.