For the purposes of the agricultural property relief provisions1, agricultural property means agricultural land or pasture and includes woodland and any building used in connection with the intensive rearing of livestock or fish if the woodland or building is occupied with agricultural land or pasture and the occupation is ancillary to that of the agricultural land or pasture2. It also includes such cottages, farm buildings and farm houses, together with the land occupied with them as are of a character appropriate to the property3. For the purposes of agricultural relief the breeding and rearing of horses on a stud
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