Statute
Section 208 — Corporation Tax Act 2009: Activities not for generating income from land
Text of the provision Official document
Activities not for generating income from land 208 For the purposes of this Chapter the following activities are not carried on for generating income from land—
a farming or market gardening in the United Kingdom (but see section 36 (UK farming or market gardening treated as trade)),
b any other occupation of land (but see section 38 (certain commercial occupation of UK land treated as trade)),
and c activities for the purposes of a concern to which section 39 applies (profits of mines, quarries etc).
Official source: legislation.gov.uk
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