fa75/sch8/para6.- Finance Act 1975 Schedule 8 Relief for Agricultural Property Part I

6. In this Schedule "farming" has the meaning which it would have in the Tax Acts if in those Acts "farm land " included market garden land; and for the purposes of this Schedule the question whether a person carries on farming as a trade shall be determined as for the purposes of income tax or, as the case may be, corporation tax.

1 Repealed by 1981 s.96(3) and Sch. 19, Part IX in relation to transfers of value, distribution payments and capital distributions made on or after 10 March 1981. However, in view of the transitional relief under 1981 s.96 and Sch. 14, reference to these repealed provisions may be necessary.