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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Agricultural Holdings Act 1986: extension to statutory protection

AHA1986/S2 converts certain types of tenancy and licence into yearly tenancies, bringing them within the protection of the security of tenure, compensation and other provisions of the Act.

Tenancies for two years or more

Under AHA1986/S3, a tenancy for a fixed-term of two years or more will continue as a tenancy from year to year after the date on which its fixed-term expires.