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HMRC internal manual

Capital Gains Manual

Compensation: displaced tenants: agricultural: grounds for termination

If the tenant is in serious breach of any of the terms of his tenancy, the landlord can terminate the tenancy without the need for the Court’s permission. The breaches in question are set out in cases C-G of Schedule 3 AHA 1986, and include failure to farm the holding properly, failure to pay rent or comply with some other term of the tenancy, and the tenant’s insolvency or death.