OpenLegislation

Paragraph 32

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Amend section 53 (farming and other commercial occupation of land (except woodlands)) as follows.

(2)

In subsection (1) after “charged to” insert “ corporation ”.

(3)

In subsection (2)—

(a)

for “person or partnership or body of persons” substitute “ company or partnership ”, and

(b)

after “trade” insert “ for corporation tax purposes ”.

(4)

In subsection (3) after “charged to” insert “ corporation ”.