250 Woodlands
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

250 Ìý°Â´Ç´Ç»å±ô²¹²Ô»å²õ

(1)     Consideration for the disposal of trees standing or felled or cut on woodlands managed by the occupier on a commercial basis and with a view to the realisation of profits shall be excluded from the computation of the gain if the person making

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