859 Special provisions about farming and property income
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Miscellaneous

859  Special provisions about farming and property income

(1)     The rule in section 9(2) (farming trades) operates in relation to firms so that—

(a)     all farming in the United Kingdom which a firm carries on, other than farming carried on as part of another trade, is treated as

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