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Finance Act 1981
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- UK Public General Acts
- 1981 c. 35
- PART V
- Section 97
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97Grant of tenancies of agricultural property
(1)The grant of a tenancy of agricultural property in the United Kingdom, the Channel Islands or the Isle of Man for use for agricultural purposes shall not be a transfer of value by the grantor if he makes it for full consideration in money or money's worth.
(2)In subsection (1) above " agricultural property " has the same meaning as in Schedule 14 to this Act.
(3)This section applies to grants before as well as after the passing of this Act.
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