410. Meaning of 'tenant's improvement'.

For these purposes1 a 'tenant's improvement', in relation to any farm business tenancy2, means either:

  1.  

    (1)     any physical improvement which is made on the holding3 by the tenant4 by his own effort or wholly or partly at his own expense5; or

  2.  

    (2)     any intangible advantage which is obtained for the holding by the tenant by his own effort or wholly or partly at his own expense and becomes attached to the holding