# Income Tax (Trading and Other Income) Act 2005, Section 267: Activities not for generating income from land


For the purposes of this Chapter the following activities are not carried on for generating income from land—
(a) farming or market gardening in the United Kingdom (but see section 9 (UK farming or market gardening treated as trade)),
(b) any other occupation of land (but see section 10 (certain commercial occupation of UK land treated as trade)), and
(c) activities for the purposes of a concern to which section 12 applies (profits of mines, quarries etc.).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/267 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-267
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.