There are also reliefs to shelter capital gains and, importantly, agricultural land is exempt from inheritance tax when simple conditions are met.

并且还有减免税保护资本收益，重要的是，只要满足简单的条件，农业土地就可以免遗产税。

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Pay attention to light conditions. If the space receives maximum daylight, then make sure you shelter your plants from the excess sun and water them regularly.

注意光照条件。如果空间光照充裕的话，你得看好植物以免受到过多的光照并且要定时浇水。

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Improve urban living conditions, including access to adequate shelter and sanitation for all.

改善城市生活环境，使人人都能享有适当住所和环卫设施。

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In some of the fields there was no access for the animals to shelter from adverse conditions.

BBC: Alyth farmer John Ferguson banned from keeping animals

There were bodies of many ponies in family groups, huddled in gullies or behind walls where they had tried to shelter from the terrible conditions.

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"He was not living under any shelter and was exposed to the full conditions since reported being missing, " Insp Baker said.

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