Chapter IHTM24063
| Published date | 20 March 2016 |
| Record Number | IHTM24063 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
In relation to transfers of value or other events occurring on or after 6 April 1995, the cultivation of short rotation coppice is regarded as an agricultural purpose (IHTM24060). Land on which it is cultivated is regarded as agricultural land, and buildings used in connection with its cultivation are regarded as farm buildings
For this purpose, ‘short rotation coppice’ means
- a perennial crop of tree species planted at high density
- the stems of which are harvested above ground level at intervals of...
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