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Relief For Agricultural Property

Volume 888: debated on Monday 10 March 1975

The text on this page has been created from Hansard archive content, it may contain typographical errors.

Amendments made : No. 257, in page 107, line 34, leave out from replaced ' to two ' in line 35 and insert

' other agricultural property and was so occupied by him for a period which, when added to any period during which he so occupied the replaced property, comprised at least '.

No. 441, in page 108, line 11, at end insert

' (3A) Where the agricultural property had, at some time before the transfer, been occupied by the transferor for the purposes of agriculture and was, throughout the period between that time and the transfer, so occupied by a member of his family, the conditions in sub-paragraph (1) above shall be treated as satisfied if they would have been satisfied had the transfer occurred at that time '.

No. 261, in line 34, at end insert

' (5A) For the purposes of sub-paragraph (1) above occupation by a company which is controlled by the transferor shall be treated as occupation by the transferor ; and for this purpose the question whether any company is controlled by the transferor shall be determined as for the purposes of paragraph 13 of Schedule 4 to this Act '.

No. 262, in line 37, at end insert

' (7) For the purposes of sub-paragraph (3A) above, a person is a member of the transferor's family if he is the transferor's spouse or a relative of the transferor or of the transferor's spouse or is the spouse of such a relative ; and "relative" means ancestor, lineal descendant, brother, sister, uncle, aunt, nephew or niece, "spouse" includes former spouse, and an adopted person shall be treated as the child of the person or persons by whom he was adopted and an illegitimate person as the child of his mother and reputed father '.

No. 264, in page 109, line 9, leave out from replaced ' to two ' in line 10 and insert

' other agricultural property and was so occupied by it for a period which, when added to any period during which it so occupied the replaced property, comprised at least'.

No. 270, in page 110, line 21, at end insert

' or such other multiple of that rental value as the Treasury may from time to time by order made by statutory instrument prescribe'.

No. 276, in line 37, at end insert

' but taking into account any order under subparagraph (1) above '.

No. 227, in line 43, leave out from beginning to a ' in line 44 and insert

'No order shall be made under this paragraph unless a draft of it has been laid before and approved by '.

No. 279, in line 45, at end insert

' Channel Islands and Isle of Man

9A. This Part of this Schedule applies in relation to land or activities carried on in the Channel Islands or the Isle of Man as if the land were situated or the activities were carried on in the United Kingdom ; and the multiplied rental value of agricultural property in the Channel Islands or the Isle of Man shall be the same fraction of its agricultural value as in the case of agricultural property in Northern Ireland '.—[ Mr. Joel Barnett.]