http://www.legislation.gov.uk/ukpga/1988/39/schedule/6/paragraph/1/2008-07-21Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2008-07-21 SCHEDULES SCHEDULE 6 Commercial Woodlands Preliminary1In this Schedule “commercial woodlands” means woodlands in the United Kingdom which are managed on a commercial basis and with a view to the realisation of profits.Sch. 6 applied (31.7.1998) by 1988 c. 1, s. 21B (as substituted (31.7.1998) by 1998 c. 36, s. 38(1), Sch. 5 Pt. I paras. 4, 73)
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SCHEDULE 6
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<Title> Preliminary</Title>
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<Text>
In this Schedule “
<Term id="term-commercial-woodlands">commercial woodlands</Term>
” means woodlands in the United Kingdom which are managed on a commercial basis and with a view to the realisation of profits.
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<Text>
<CitationSubRef id="c01025" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/6" SectionRef="schedule-6">Sch. 6</CitationSubRef>
applied (31.7.1998) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/1" id="c01026" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="1">1988 c. 1</Citation>
,
<CitationSubRef id="c01027" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/21B" Operative="true" CitationRef="c01026" SectionRef="section-21B">s. 21B</CitationSubRef>
(as substituted (31.7.1998) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c01028" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
,
<CitationSubRef id="c01029" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/38/1" CitationRef="c01028" SectionRef="section-38-1">s. 38(1)</CitationSubRef>
,
<CitationSubRef id="c01030" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/5/part/I/paragraph/4" CitationRef="c01028" SectionRef="schedule-5-part-I-paragraph-4">Sch. 5 Pt. I paras. 4</CitationSubRef>
,
<CitationSubRef id="c01031" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/5/part/I/paragraph/73" Operative="true" CitationRef="c01028" SectionRef="schedule-5-part-I-paragraph-73">73</CitationSubRef>
)
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