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Finance Act 1984

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107Relief for stud farms

(1)For the purposes of Schedule 14 to the [1981 c. 35.] Finance Act 1981 (capital transfer tax: relief for agricultural property) the breeding and rearing of horses on a stud farm and the grazing of horses in connection with those activities shall be taken to be agriculture and any buildings used in connection with those activities to be farm buildings.

(2)In paragraph 12 of Schedule 10 to the Finance Act 1975 (farm cottages) the existing provisions shall become sub-paragraph (1) and at the end there shall be inserted—

“(2)Expressions used in sub-paragraph (1) above and in Schedule 14 to the Finance Act 1981 have the same meaning in that sub-paragraph as in that Schedule.”

(3)In section 97 of the [1981 c. 35.] Finance Act 1981 (grant of tenancies of agricultural property) for subsection (2) there shall be substituted—

“(2)Expressions used in subsection (1) above and in Schedule 14 to this Act have the same meaning in that subsection as in that Schedule.”

(4)This section has effect in relation to transfers of value and other events occurring on or after 10th March 1981.

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