Phosphate rights: a business asset or not?

If it is a business asset, the stopping farmer will have to pay the tax with 52% and the acquirer will be able to depreciate it. In the case of no business asset, it is ordinary profit income, tax will also be levied on this and the acquirer will be able to enter the costs in the year of purchase as costs and, in the event of a loss, can average over a few years. I think it is useful for the tax in all respects or someone should see it differently