# Income Tax (Trading and Other Income) Act 2005, Section 9: Farming and market gardening


(1) Farming or market gardening in the United Kingdom is treated for income tax purposes as the carrying on of a trade or part of a trade (whether or not the land is managed on a commercial basis and with a view to the realisation of profits).
(2) All farming in the United Kingdom carried on by a person, other than farming carried on as part of another trade, is treated for income tax purposes as one trade.
(3) In the case of farming carried on by a firm, this rule is explained by section 859(1).

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/9 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.