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Small holder.
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18.—(1) In this Part of this Act the expression “small holder” means a person who—
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(a) is the occupier of a holding or holdings of agricultural land the valuation or the total valuations-of which does or do not exceed eight pounds, and
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(b) is not the occupier or owner of any rateable hereditament or hereditaments (other than agricultural land) the valuation or the total valuations of which would, if added to the valuation of such holding or the total valuation of such holdings, exceed eight pounds.
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(2) In this section—
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the expression “agricultural land” means any hereditament or portion thereof which—
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(a) is entered as land in the valuation lists under the Valuation Acts, and
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(b) is not mainly used for purposes other than agricultural or live-stock production;
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the expression “valuation” means valuation under the Valuation Acts;
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the expression “rateable hereditament” has the same meaning as in the Valuation Acts.
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