Section 362 | Meaning of “husbandry” F1
From legislation.gov.uk
1 May 2026
(1)In this Part “husbandry” includes—
(a)any method of intensive rearing of livestock or fish on a commercial basis for the production of food for human consumption, and
(b)the cultivation of short rotation coppice.
(2)“Short rotation coppice” has the meaning given by (meaning for corporation tax purposes: tree species planted at high density where stems harvested at intervals of less than 10 years).F2