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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Introduction

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Section 111 Election for application of herd basis rules
Section 111A Herd basis rules not to apply where cash basis used
Section 112 Meaning of “animal”, “herd”, “production herd” etc.
Section 113 Other interpretative provisions

Chapter 8 Trade profits: herd basis rules
Crossheading Introduction

Crossheading Introduction

From legislation.gov.uk

Contents

Section 111 Election for application of herd basis rules
Section 111A Herd basis rules not to apply where cash basis used
Section 112 Meaning of “animal”, “herd”, “production herd” etc.
Section 113 Other interpretative provisions