Commentary

I4.123 Scottish agricultural leases

IHT, trusts and estates

I4.123 Scottish agricultural leases

I4.123 Scottish agricultural leases

If neither party to a lease of agricultural property in Scotland gives notice of intention to terminate the lease when its term expires, the lease is continued by tacit relocation (ie, on a year to year basis) on the same conditions as provided in the original lease, except in relation to duration.

If the lease is for a period of less than a year there is renewal for a similar period. If the lease is for a year or more, there is renewal for a year, and from year to year thereafter.

For the reasons explained in

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