Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Trading and Other Income) Act 2005 section 11
Commercial occupation of woodlands
Section 11 provides that the commercial occupation of woodlands in the United Kingdom is excluded from the income tax system entirely, meaning no profits are taxed and no losses can be relieved.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.