Related Commentary  Related HMRC Manuals

158(1)  Sections 152 to 157 shall apply with the necessary modifications–

(a)in relation to the discharge of the functions of a public authority, and

(b)in relation to the occupation of woodlands where the woodlands are managed by the occupier on a commercial basis and with a view to the realisation of profits, and

(c)in relation to a profession, vocation, office or employment, and

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.