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Chapter IHTM24226

Document Cited authorities 1 Cited in Related
Vincent
Published date20 March 2016
Record NumberIHTM24226
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Part II Agriculture (Miscellaneous Provisions) Act 1976 introduced provisions enabling a close relative of a deceased tenant to claim succession to his tenancy. Two tenancies by succession can be granted so it is possible for the land to be tenanted by the original tenant’s family for three generations in all.

Succession rights were abolished for all new tenancies granted on or after 12 July 1984. However parties could voluntarily contract into succession after this date under s34(1)(b)(iii) of the 1986 Act.

However, if a tenancy was granted by an agricultural land tribunal under the succession provisions (and this successive tenancy was granted on or after 12 July 1984), the further full two generation succession provided for in the 1986 Act will still take place. A succession tenancy granted in this way will also continue to be an agricultural holding (IHTM24220) even if it is granted after 1 September 1995.

Succession on death

An application for succession can be made within 3 months of death...

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