http://www.cla.org.uk/transfers/North/ShareFarmingweb.pdf may be this will help MM (if you haven't already seen it) : I had a 42acre farm in Wales once - don't 'alf miss it - partner was a dishonest woman - back to engineering. Good health and fortune to you and your family - hope that I may get to meet you one of these 88e days - perhaps at the Globe.