267Activities not for generating income from landU.K.
This section has no associated Explanatory Notes
For the purposes of this Chapter the following activities are not carried on for generating income from land—
(a)farming or market gardening in the United Kingdom (but see section 9 (UK farming or market gardening treated as trade)),
(b)any other occupation of land (but see section 10 (certain commercial occupation of UK land treated as trade)), and
(c)activities for the purposes of a concern to which section 12 applies (profits of mines, quarries etc.).