QBD 8 March 1994. In September 1988 X`s father, who had an agricultural tenancy, died. The holding had been farmed by X and his father in partnership. In four of the years before his fathers death X`s drawings from the partnership were attributable not to profits but to injections of capital. In only three out of the last seven years did X draw sums exceeding 50% of the farming net profits to which he was entitled. The ALT made a direction entitling him to the tenancy on the grounds that during the relevant period X was engaged in agricultural work on the holding and his principal source of livelihood were his drawings on the business.The landlords appealed on the grounds that he failed the test that the farm was his principal source of livelihood. Appeal allowed on the grounds that money which goes into a farming account from sources other than agricultural work and which is then withdrawn will not be a `source of livelihood...derived from agricultural work on the holding`.