Related Commentary  Related HMRC Manuals

154(1)  The cultivation of short rotation coppice shall be regarded for the purposes of the Taxation of Chargeable Gains Act 1992 as farming (and, where relevant, as husbandry or agriculture) and not as forestry; and land in the United Kingdom on which the activity is carried on shall accordingly be regarded for those purposes as farm land or agricultural land, as the case may be, and not as woodlands.

154(1A)  [Omitted by ITA 2007, s. 1027 and Sch. 1, para. 369(3) and repealed by s. 1031 and Sch. 3, Pt. 1.]

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