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AI Summary of 81A. Further relief from stamp duty in respect of transfers to young trained farmers.
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81A. Further relief from stamp duty in respect of transfers to young trained farmers.
(1) In this section and Schedule 2A -
"interest in land" means an interest which is not subject to any power (whether or not contained in the instrument) on the exercise of which the land, or any part of or any interest in the land, may be revested in the person from whom it was conveyed or transferred or in any person on behalf of such person;
"land" means agricultural land and includes such farm buildings, farm houses and mansion houses (together with the lands occupied with such farm buildings, farm houses and mansion houses) as are of a character appropriate to the land;
"Schedule 2A qualification" means a qualification set out in Schedule 2A;