- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/03/1992)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxation of Chargeable Gains Act 1992
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1992 c. 12
- Part VII
- Agricultural land and woodlands
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Point in time view as at 06/03/1992. This version of this cross heading contains provisions that are not valid for this point in time.
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Taxation of Chargeable Gains Act 1992, Cross Heading: Agricultural land and woodlands is up to date with all changes known to be in force on or before 02 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Yn ddilys o 06/04/1992
Agricultural land and woodlandsU.K.
249 Grants for giving up agricultural land.U.K.
For the purposes of capital gains tax, a sum payable to an individual by virtue of a scheme under section 27 of the M1Agriculture Act 1967 (grants for relinquishing occupation of uncommercial agricultural units) shall not be treated as part of the consideration obtained by him for, or otherwise as accruing to him on, the disposal of any asset.
Marginal Citations
250 Woodlands.U.K.
(1)Consideration for the disposal of trees standing or felled or cut on woodlands managed by the occupier on a commercial basis and with a view to the realisation of profits shall be excluded from the computation of the gain if the person making the disposal is the occupier.
(2)Capital sums received under a policy of insurance in respect of the destruction of or damage or injury to trees by fire or other hazard on such woodlands shall be excluded from the computation of the gain if the person making the disposal is the occupier.
(3)Subsection (2) above has effect notwithstanding section 22(1).
(4)In the computation of the gain so much of the cost of woodland in the United Kingdom shall be disregarded as is attributable to trees growing on the land.
(5)In the computation of the gain accruing on a disposal of woodland in the United Kingdom so much of the consideration for the disposal as is attributable to trees growing on the land shall be excluded.
(6)References in this section to trees include references to saleable underwood.
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