Income Tax (Trading and Other Income) Act 2005 section 876

Meaning of "farming" and related expressions

Section 876 previously defined the meaning of "farming" and related expressions for income tax purposes, but was removed from the legislation with effect from 6 April 2007.

• Section 876 originally provided definitions of "farming" and related terminology used elsewhere in the Act.
• The section was omitted by the Income Tax Act 2007, Schedule 1, paragraph 583.
• It was formally repealed by the Income Tax Act 2007, section 1031 and Schedule 3, Part 1.
• Both the omission and repeal took effect from 6 April 2007, meaning the section has no application for the 2007–08 tax year onwards.