HC Deb 06 June 1984 vol 61 cc400-2

Preliminary

1.—(1) In this Schedule "the occupancy condition" means paragraph (c) of the definition of "eligible person" in section 18(2) of this Act.

(2) For the purposes of this Schedule a body corporate is controlled by a survivor of the deceased if he or his spouse, or he and his spouse together, have the power to secure—

  1. (a) by means of the holding of shares or the possession of voting power in or in relation to that or any other body corporate; or
  2. (b) by virtue of any powers conferred by the articles of association or other documents regulating that or any other body corporate;
that the affairs of that body corporate are conducted in accordance with his, her or their wishes, respectively.

(3) Any reference in this Schedule to the spouse of a survivor of the deceased does not apply in relation to any time when the survivor's marriage is the subject of a decree of judicial separation or a decree nisi of divorce or of nullity of marriage.

Excluded occupation

2. —(1) Occupation by a survivor of the deceased of any agricultural land shall be disregarded for the purposes of the occupancy condition if he occupies only—

  1. (a) under a tenancy approved by the Minister under section 2(1) of the 1948 Act or under such a tenancy relating to the use of land for grazing or mowing as is referred to in the proviso to that provision;
  2. (b) under a tenancy for more than one year but less that two years;
  3. (c) under a tenancy not falling within paragraph (a) or (b) above and not having effect as a contract of tenancy;
  4. (d) under a tenancy to which section 3 of the 1948 Act does not apply by virtue of section 3B of that Act;
  5. (e) as a licensee; or
  6. (f) as an executor, administrator, trustee in bankruptcy or person otherwise deriving title from another person by operation of law.

(2) Paragraphs (a) to (e) of sub-paragraph (1) above do not apply in the case of a tenancy or licence granted to a survivor of the deceased by his spouse or by a body corporate controlled by him.

(3) References in the following provisions of this Schedule to the occupation of land by any person do not include occupation under a tenancy, or in a capacity, falling within paragraphs (a) to (f) of that sub-paragraph.

Deemed occupation in case of Tribunal direction

3. Where a survivor of the deceased is, by virtue of a direction of the Tribunal under section 20 of this Act, for the time being entitled (whether or not with any other person) to a tenancy of the whole or part of any agricultural holding held by the deceased at the date of death other than the holding, he shall, for the purposes of the occupancy condition, be deemed to be in occupation of the land comprised in that holding or (as the case may be) in that part of that holding.

Joint occupation

4. —(1) Where any agricultural land is jointly occupied by a survivor of the deceased and one or more other persons as

  1. (a) beneficial joint tenants;
  2. (b)tenants in common;
  3. (c)joint tenants under a tenancy; or
  4. (d)joint licensees;
the survivor shall be treated for the purposes of the occupancy condition as occupying the whole of that land.

(2) If, however, the Tribunal in proceedings under section 20 of this Act determine on the survivor's application that his appropriate share of the net income which the land is, or was at any time, capable of producing for the purposes of section 18(3A) of this Act is or was then less than the aggregate of the earnings referred to in that provision, then, for the purpose of determining whether the occupancy condition is or was then satisfied in his case, the net annual income which the land is, or (as the case may be) was, capable of so producing shall be treated as limited to his appropriate share.

(3) For the purposes of sub-paragraph (2) above the appropriate share of the survivor shall be ascertained—

  1. (a) where he is a beneficial or other joint tenant or a joint licensee, by dividing the net annual income which the land is or was at the time in question capable of producing for the purposes of section 18(3A) by the total number of joint tenants or joint licensees for the time being;
  2. (b) where he is a tenant in common, by dividing the said net annual income in such a way as to attribute to him and to the other tenant or tenants in common shares of the income proportionate to the extent for the time being of their respective undivided shares in the land.

Occupation by spouse or controlled company

5.—(1) For the purposes of the occupancy conditions and of paragraph 4 above, occupation—

  1. (a) by the spouse of a survivor of the deceased; or
  2. (b) by a body corporate controlled by a survivor of the deceased;
shall be treated as occupation by the survivor.

(2) Where, in accordance with sub-paragraph (1) above, paragraph 4 above applies to a survivor of the deceased in relation to any time by virtue of the joint occupation of land by his spouse or a body corporate and any other person or persons, sub-paragraphs (2) and (3) of that paragraph shall apply to the survivor as if he were the holder of the interest in the land for the time being held by his spouse or the body corporate, as the case may be.

Ministerial statements as to net annual income from land

6. The reference in the definition of "relevant land" in section 18(6) of this Act to agricultural land which is occupied by any such person as is mentioned in paragraph (a) of that definition includes a reference to any agricultural land which is deemed to be occupied by him by virtue of this Schedule.".'. — [Mr. MacGregor.]

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