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<p>Spring Budget 2024 announced that the government will introduce legislation to
extend the existing scope of agricultural property relief from 6 April 2025 to land
managed under an environmental agreement with, or on behalf of, the UK government,
Devolved Administrations, public bodies, local authorities, or approved responsible
bodies.</p><p> </p><p>The date of implementation is consistent with the normal tax-policy
making process and with previous changes to the inheritance tax system.</p>
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