»Ê¹ÚÌåÓýapp

This regulation covers work done by a person on their own land.

»Ê¹ÚÌåÓýapp payment is not a contract payment if the conditions set out in (2) and (3) are met:SI2005/2045 reg 19(1).

»Ê¹ÚÌåÓýapp person making the payment must fall within FA04:s59 (1)(a) and must have been approvedby HMRC: SI2005/2045 reg 19(2).

»Ê¹ÚÌåÓýapp payment must be made to â€�

• the owner of the property or the tenant of agricultural land on which the construction operation is carried out: SI2005/2045 reg 19(3)(a)(i) and (ii), and
• total payments made, excluding the direct cost of materials, must not exceed £1,000: SI2005/2045 reg 19(3)(b).

A definition of ‘agricultural property� can be found at SI2005/2045 reg 19(4).

ENABLING PROVISION � FA04/S60 (7)