The Agricultural Holdings (Units of Production) Order 1987
This Order prescribes units of production for various enterprises relating to agricultural land and sets out the amount which is to be regarded as the net annual income from each such unit for the year 12th September 1987 to 11th September 1988 inclusive. (These units of production, so far as relevant to the assessment of the productive capacity of a unit of agricultural land, are to be used, in conjunction with the net annual income ascribed to those units of production, in calculating the net annual income of the unit of land when assessing whether that unit of land is a commercial unit of agricultural land for the purposes of the succession provisions in Part IV of the Agricultural Holdings Act 1986. A commercial unit of agricultural land is defined in paragraph 3 of Schedule 6 to that Act by reference to the production of a net annual income from the unit of not less than the average annual earnings of two full-time, male agricultural workers aged 20 or over. Figures are published by the Ministry of Agriculture, Fisheries and Food as representing the average annual earnings for one such worker.)