996 Meaning of “farming” and related expressions
Income Tax Act 2007 (2007 c 3) | Legislation

996  Meaning of “farming” and related expressions

(1)     In the Income Tax Acts “farming” means the occupation of land wholly or mainly for the purposes of husbandry, but does not include market gardening (see subsection (5)).

(2)     In subsection (1) “husbandry”

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