BIM14130 - Schedule D: Statute: Supplementary charging provisions: Specific concerns

Profits or gains arising out of land for specified concerns are to be charged under Case I.

ICTA88/S55 (2) The concerns

(a) mines and quarries, including gravel pits, sand pits and brickfields; see BIM62000+.

(b) ironworks, gasworks, salt springs or works, alum mines or works and waterworks and streams of water;

(c) canals, inland navigations, docks, and drains or levels;

(d) fishing;

(e) rights of markets and fairs, tolls, bridges and ferries;

(f) railways and other ways;

(g) other concerns of a like nature to any of the concerns in (a) to (e) above.

Note: the extension in (g) to concerns of a like nature does not apply to 'railways and other ways' within (f).

BIM60201 gives guidance on the circumstances in which a concern described in Section 55 is within Case I.