| Commentary

82 Land holding

| Commentary

82 Land holding

In the share farming agreements in this section1 the land remains in each case in the exclusive occupation of the landowner. The working farmer has a licence to carry out his obligations under the agreement. In the context of an arable enterprise the crops belong at all times to the landowner2. On that basis the availability of any agricultural property relief on any transfer of value by the landowner would not be jeopardised even if the arrangement was in place before 1 September 1995.

Where Basic Payment Scheme entitlements to be made available for

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