Ownership by company for APR
Ownership of the agricultural property by the company for the required period is the alternative to the occupation period, in the same way that it is for individuals.
The general rule is that the company must have owned the property throughout the seven years ending with the date of transfer1. During the period of ownership the property must have been occupied for agricultural purposes. It does not matter who is in occupation — it does not have to be the company or the transferor. In addition, the transferor must have owned the shares throughout the seven years2.
Occupation by company for APR generally
Ownership
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Web page updated on 17 Mar 2025 17:31