IHTM23178 - Special valuation matters: crop quotas other than milk or potato quotas
»Ê¹ÚÌåÓýapp quotas you may come across are sugar beet quotas and hops quotas. »Ê¹ÚÌåÓýappse usually have little value. »Ê¹ÚÌåÓýappy are considered in more detail in the section on agricultural relief (IHTM24252).