Finance Bill Finance BillPart 8 ??? Miscellaneous62 (a) the United Kingdom, the Channel Islands or the Isle of Man, or(b) a state, other than the United Kingdom, which is an EEA state (within the meaning given by Schedule 1 to the Interpretation Act 1978) at the time of the transfer of value in question.???(4) In section 116 (agricultural property relief: the relief), insert at the end???5???(7A)