M
Member
Speaking in the House of Commons on 6 November 2024
Debate
Budget ResolutionsContribution
That provision (including provision having retrospective effect) may be made for treating land and buildings as agricultural property for the purposes of agricultural property relief from inheritance tax where the land is subject to an agreement entered into with a public authority for the purpose of protecting, restoring or enhancing the natural environment, or natural resources, of land or water.
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