In addition to the normal requirements for a completion statement1, the following may need to be considered on dealing with agricultural land:
(1) value added tax (VAT)2 on taxable supplies, for example farming stock and assets, sporting or fishing rights, entitlement units and quota;
(2) apportionment of agricultural rents, cottage rents, wayleave payments, sporting or fishing rents;
(3) payment for fittings being purchased;
(4) payment for any seeds, cultivations or labour at valuation (plus VAT if applicable);
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