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Taxation of Chargeable Gains Act 1992

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Changes over time for: Paragraph 15

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Point in time view as at 15/09/2016.

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Taxation of Chargeable Gains Act 1992, Paragraph 15 is up to date with all changes known to be in force on or before 07 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. Help about Changes to Legislation

15U.K.In this Part of this Schedule, unless the context otherwise requires—

  • agriculture” includes horticulture, fruit growing, seed growing, dairy farming, the keeping and breeding of livestock (including any creature kept for the production of food, wool, skins or fur, or for the purpose of its use in the farming of land), the use of land as grazing land, meadow land, osier land, market gardens and nursery grounds, and the use of land for woodlands where that use is ancillary to the farming of land for other agricultural purposes, and “agricultural” shall be construed accordingly;

  • article” means an article of any description;

  • building” includes part of a building and references to a building may include references to land occupied therewith and used for the same purposes;

  • forestry” includes afforestation;

  • minerals” includes all minerals and substances in or under land of a kind ordinarily worked for removal by underground or surface working;

  • retail shop” includes any premises of a similar character where retail trade or business (including repair work) is carried on;

  • substance” means any natural or artificial substance or material, whether in solid or liquid form or in the form of a gas or vapour.

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