Statute
Section 169 — Inheritance Tax Act 1984: Farm cottages.
Text of the provision Official document
Farm cottages. 169 1 In determining the value of agricultural property which includes cottages occupied by persons employed solely for agricultural purposes in connection with the property, no account shall be taken of any value attributable to the fact that the cottages are suitable for the residential purposes of persons not so employed.
2 Expressions used in subsection (1) above and in Chapter II of Part V of this Act have the same meaning in that subsection as in that Chapter.
Official source: legislation.gov.uk
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