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

SCHEDULES:

SCHEDULE 8Relief for Agricultural Property

PART IIEstate Duty

Limitation of relief

15Relief under this Part of this Schedule shall be given only to the extent that either—

(a)the agricultural value of the agricultural property does not exceed £250,000 ; or

(b)the area of the agricultural property does not exceed one thousand acres.