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HMRC internal manual

Capital Gains Manual

Compensation: displaced tenants: agricultural tenancies: general

In England and Wales the statutory rules which apply to an agricultural tenancy generallydepend on when the tenancy began. Agricultural tenancies operate under the followinglegislation:

  • for tenancies beginning on or after 1 September 1995, with a few exceptions, the Agricultural Tenancies Act 1995 (`ATA 1995’) applies, while
  • for tenancies beginning before 1 September 1995 the Agricultural Holdings Act 1986 (`AHA 1986’) applies.