Chapter IHTM24256
| Published date | 20 March 2016 |
| Record Number | IHTM24256 |
| Court | HM Revenue & Customs |
Under section 122(3)(b) Finance Act 2009 the agricultural relief provisions were extended to land in states within the European Economic Area(EEA) but outside the United Kingdom, Channel Islands and Isle of Man as from 22 April 2009.
This extended relief is retrospective (IHTM24257).
The states within the EEA at that date were, in alphabetical order:
Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Republic of Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, The Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain...
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