Small Holdings - Definition - Law Dictionary Home Dictionary Definition small-holdings

Definition :

Small holdings. The (English) Small Holdings and Allotments Act, 1908, by s. 61 gives the following definition:-

The expression 'small holding' means an agri-cultural holding which exceeds one acre and either does not exceed fifty acres or, if exceeding fifty acres, is at the date of sale or letting of an annual value for the purposes of income tax not exceeding one hundred pounds [as amended by the (English) Small Holdings and Allotments Act, 1926 (16 & 17 Geo. 5, c. 52), s. 16].