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

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.