Finance Act, 1959

Application to professions, etc., and exception as respects lands.

45.—(1) The preceding provisions of this Chapter shall, with any necessary adaptations, apply in relation to professions, employments, vocations and offices, as they apply in relation to trades.

(2) Notwithstanding anything in Rule 5 or Rule 7 of Schedule B, none of the provisions of this Chapter shall apply in relation to the occupation of lands (including woodlands).