IHTM24154 - Value and Valuation: Buildings and fixtures erected by tenant farmers
Under the Agricultural Holdings Acts (IHTM24210) a tenant farmer has a right to remove certain buildings and fixtures erected by him on the holding. Business relief is usually available against the value of such assets.
In Scotland, the tenant바카라 사이트™s right under the Agricultural Holdings Acts is for compensation in respect of improvements. Such compensation will normally be entitled to business relief in the estate of the tenant.