BIM14125 - Schedule D: Statute: Supplementary charging provisions: Occupation of land

The occupation of land in the UK for any purpose other than farming or market gardening is

• treated as the carrying on of a trade or a part of a trade, and
• the profits are chargeable under Case I, provided
• the land is managed on a commercial basis and with a view to the realisation of profits.

ICTA88/S53 (4) Occupation of woodlands

The occupation of woodlands, or land which is being prepared for forestry purposes, is excluded from this provision after 5 April 1988. Guidance on this topic is at BIM67701.