ABSTRACT
An agricultural holding is a letting of agricultural land which is used for trade or business.
Agriculture ‘includes horticulture, fruit growing, seed growing, dairy farming and livestock breeding and keeping, the use of land as grazing land, meadow land, osier land, market gardens and nursery grounds, and the use of land for woodlands where the use is ancillary to the farming of land for other agricultural purposes’ (s 96 of the Agricultural Holdings Act 1986).
