Finance (No. 2) Act 1992

Agricultural property U.K.

4 U.K. In section 116 of that Act (relief for agricultural property) in subsections (2) and (4)—

(a) for “50 per cent" (in each place) there shall be substituted “ 100 per cent ”;

(b) for “30 per cent" (in each place) there shall be substituted “ 50 per cent ”.