BIM14115 - Schedule D: Statute: Supplementary charging provisions
There are activities which produce income from the use of land or which arises out of land. These activities may or may not be trades within the normal meaning of that word for tax purposes. The question is put beyond doubt by two specific sections of ICTA88 as follows
Farming and marketing gardening (see BIM14120).
Occupation of land managed on commercial basis (see BIM14125).
Profits or gains arising out of land in the case of specified concerns (see BIM14130).