148 Farmhouses
Finance Act 2013 (2013 c 29) | Legislation

148 Ìý¹ó²¹°ù³¾³ó´Ç³Ü²õ±ð²õ

(1)     This section applies where on a day in a chargeable period—

(a)     a dwelling (“the farmhouseâ€) forms part of land occupied for the purposes of a qualifying trade of farming, and

(b)     a person carrying on the trade is entitled to, or connected

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