Statute
Section 980 — Corporation Tax Act 2009: Exemption for commercial occupation of woodlands in UK
Text of the provision Official document
Exemption for commercial occupation of woodlands in UK 980 1 No liability to corporation tax arises under this Chapter in respect of income arising from the commercial occupation of woodlands in the United Kingdom.
2 For this purpose the occupation of woodlands is commercial if the woodlands are managed—
a on a commercial basis, and b with a view to the realisation of profits.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →