Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk
Part I: GENERAL
The grant of a tenancy of agricultural property in the United Kingdom ... for use for agricultural purposes is not a transfer of value by the grantor if he makes it for full consideration in money or money's worth.
Expressions used in subsection (1) above and in Chapter II of Part V of this Act have the same meaning in that subsection as in that Chapter.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
