Commentary

I7.362 Background to Agricultural Holdings Act 1986

IHT, trusts and estates

I7.362 Background to Agricultural Holdings Act 1986

I7.362 Background to Agricultural Holdings Act 1986

Under the Agricultural Holdings Act 1986, contracts of tenancy in respect of the use of agricultural holdings are regulated as regards the rights and obligations of the landlord and the tenant.

Contract of tenancy means a letting, or agreement for letting, land for a term of years or from year to year, and a lease for life (which is converted into a lease for 90 years by the Law of Property Act 1925 s 149(6)) is deemed to be a letting for a term of years1. Any letting of agricultural land for an interest less than a

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