| Commentary

16 All or part of the land

| Commentary

16 All or part of the land

At least part of the land must be farmed for the purposes of a trade or business. The rest of the land may be farmed for hobby purposes or used for non-agricultural or non-farming activities, subject to the requirements of the notice conditions1 and agriculture condition2.

There is no requirement as to the percentage of land which is to be farmed and there is no requirement that the ‘part’ farmed needs to be the same part throughout the life of the tenancy. However, to be safe from an accusation that the business conditions have

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to LexisLibrary or register for a free trial