Land: exchange of joint interests: milk and potato quota
Relief under ESC/D26 is also available for exchanges of joint interests in milk or potato quota where: -
- interests in land are exchanged , and
- ESC/D26 applies to that exchange, and
- there is a parallel exchange of interests in milk or potato quota associated with that land, and
- after the exchange, each former joint owner becomes sole owner of the part of the quota which relates to the land now held as sole owner.