For the purposes of this Part of this Act a “tenant’s improvement”, in relation to any farm business tenancy, means—
any physical improvement which is made on the holding by the tenant by his own effort or wholly or partly at his own expense, or
any intangible advantage which—
is obtained for the holding by the tenant by his own effort or wholly or partly at his own expense, and
becomes attached to the holding,
and references to the provision of a tenant’s improvement are references to the making by the tenant of any physical improvement falling within paragraph (a) above or the obtaining by the tenant of any intangible advantage falling within paragraph (b) above.