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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Roll-over relief: EC agricultural quotas

Milk and potato quotas

Milk and potato quotas were included as qualifying assets from 29 October 1987. ESC/D26 (exchange of joint interests in land, see CG73000+) was extended to interests in milk and potato quotas with effect from 29 October 1987.

Ewe and suckler cow premium quotas

Ewe and suckler cow premium quotas were included as qualifying assets from 1 January 1993.

Fish quotas

Fish quotas were included as qualifying assets from 29 March 1999 but we are prepared on a concessional basis to treat acquisitions and disposals of this type of quota as qualifying for roll-over relief where these took place before that date.