4(1)A building is an agricultural building if it is used solely in connection with agricultural operations carried on on agricultural land and sub-paragraph (2) or (3) below applies.E+W
(2)This sub-paragraph applies if the building is occupied by the occupiers of all the land concerned.
(3)This sub-paragraph applies if the building is occupied by individuals each of whom is appointed by the occupiers of the land concerned to manage the use of the building and is—
(a)an occupier of some of the land concerned, or
(b)a member of the board of directors or other governing body of a person who is both a body corporate and an occupier of the land concerned.
(4)This paragraph does not apply unless the number of occupiers of the land concerned is less than 25.