Related Commentary  Related CasesRelated HMRC Manuals

9(1)  Farming or market gardening in the United Kingdom is treated for income tax purposes as the carrying on of a trade or part of a trade (whether or not the land is managed on a commercial basis and with a view to the realisation of profits).

9(2)  All farming in the United Kingdom carried on by a person, other than farming carried on as part of another trade, is treated for income tax purposes as one trade.

9(3)  In the case of farming carried on by a firm, this rule is explained by section 859(1).


S. 9(1): ICTA 1988, s. 53(1); drafting.

S. 9(2): ICTA 1988, s. 53(2) (part); drafting.

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