Commentary

E1.572 Commercial occupation of woodlands

Personal and employment tax

E1.572 Commercial occupation of woodlands

Income from commercial occupation of woodlands

E1.572 Commercial occupation of woodlands

Income arising from the commercial occupation of woodlands in the UK is exempt from income tax1.

For the purposes of this exemption, the occupation of woodlands is commercial if the woodlands are managed on a commercial basis with a view to the realisation of profit2.

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