284.Subsections (1) and (2) provide that a day in a chargeable period is a relievable day in relation to a single dwelling interest where the dwelling forms part of farming land, a person beneficially entitled to it (or a connected person) is carrying on a qualifying trade of farming and the farmhouse is occupied by a farm worker who occupies it for the purposes of the trade, a former long-serving farm worker or the surviving spouse or civil partner of a former qualifying farm worker.
285.Subsection (3) provides that farming is a qualifying trade only if it is carried on a commercial basis and with a view to profit.
286.Subsection (4) defines “farming” to include “market gardening” for the purposes of this Part and that otherwise these terms have the same meaning as in CTA 2010.
Introduction Details of the Sections Section 148 – Farmhouses