The growing of trees as Christmas trees was not a use of land as forestry. It was not growing woodland, but was rather a gardening nursery. It was not a use for timber. Tax benefits were lost accordingly.
Citations:
Gazette 03-Dec-1997, Times 10-Dec-1997
Statutes:
Income and Corporation Taxes Act 1988 53 SchD 1, Income and Corporation Taxes Act 1988 53
Jurisdiction:
England and Wales
Income Tax
Updated: 08 April 2022; Ref: scu.82469
