§ Mr. Trotter
asked the Chancellor of the Exchequer whether it is his intention that the exclusion of farmland from relief under the business expansion scheme will extend to businesses engaged in intensive husbandry by way of market gardening.
§ Mr. Moore
[pursuant to his reply, 28 March 1984, c. 206–7]: The definition of farming which it is proposed to adopt for this purpose is that in section 526 of the Taxes Act. This excludes "land occupied as a nursery or garden for the sale of the produce". Whether or not a particular company will qualify for the scheme will depend on all the facts.