Section 26(3)
In this regulation— “farm capital grant” means— a grant under a scheme made under section 29 of the Agriculture Act 1970 (farm capital grants) ; or a grant under regulations made under section 2(2) of the European Communities Act 1972 to a person carrying on an agricultural business within the meaning of those regulations in respect of expenditure incurred or to be incurred for the purposes of or in connection with that business, being expenditure of a capital nature or incurred in connection with expenditure of a capital nature; “grant provisions” means— in the case of a grant described in paragraph (a) of the definition of “farm capital grant”, the scheme under which the grant is made and section 29 of the Agriculture Act 1970; in the case of a grant of a kind described in paragraph (b) of the definition of “farm capital grant”, the regulations under which the grant is made and the EU instrument in pursuance of which the regulations were made; “protected features”, in relation to a European site, means the flora, fauna, or geological or physiological features by reason of which the land is a European site.
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Source: legislation.gov.uk · retrieved 2026-07-30