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Finance Act 1981
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3Subject to the following provisions of this Schedule, paragraph 2 above does not apply to any agricultural property unless—
(a)it was occupied by the transferor for the purposes of agriculture throughout the period of two years ending with the date of the transfer ; or
(b)it was owned by him throughout the period of seven years ending with that date and was throughout that period occupied (by him or another) for the purposes of agriculture.
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