154 Short rotation coppice
Finance Act 1995 (1995 c 4) | Legislation

154  Short rotation coppice

(1)     [. . .] The cultivation of short rotation coppice shall be regarded for the purposes of . . . the Taxation of Chargeable Gains Act 1992 as farming (and, where relevant, as husbandry or agriculture) and not as forestry; and land in the United Kingdom on which the activity is carried on shall accordingly be regarded

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