http://www.legislation.gov.uk/id/ukpga/2006/25/schedule/16

SCHEDULES

SCHEDULE 16Real Estate Investment Trusts: excluded business and income

Part 2Classes of income or profit

6

All income in connection with the operation of a caravan site, if section 20(1) of ITTOIA 2005 (caravan sites) would apply in respect of any receipts in connection with the operation of the site.