Version Superseded: 01/04/2010
Point in time view as at 01/12/2009. This version of this provision has been superseded.
Income and Corporation Taxes Act 1988, Section 510 is up to date with all changes known to be in force on or before 13 March 2025. 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.
(1)M1Profits or gains arising to an agricultural society from any exhibition or show held for the purposes of the society shall be exempt from tax if applied solely to the purposes of the society.
(2)In this section “agricultural society” means any society or institution established for the purpose of promoting the interests of agriculture, horticulture, livestock breeding or forestry.
Marginal Citations
M1Source—1970 s.361
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