A1.133 Schedule B

This Schedule originally applied to the occupation of nearly all land, but its scope was later confined to the occupation of woodlands in the UK1 managed on a commercial basis (where the occupier did not elect to be charged under Schedule D).

Tax was charged on one-third of the woodland's rental value assuming it was let not as woodlands but in its natural state.

The charge to tax under Schedule B was abolished with effect from 6 April 1988.

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