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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading The herd basis rules

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Section 114 Initial cost of herd and value of herd
Section 115 Addition of animals to herd
Section 116 Replacement of animals in herd
Section 117 Amount of receipt if old animal slaughtered under disease control order
Section 118 Sale of animals from herd
Section 119 Sale of whole or substantial part of herd
Section 120 Acquisition of new herd begun within 5 years of sale
Section 121 Section 120: sale for reasons outside farmer's control
Section 122 Replacement of part sold begun within 5 years of sale
Section 123 Section 122: sale for reasons outside farmer's control

Chapter 8 Trade profits: herd basis rules
Crossheading The herd basis rules

Crossheading The herd basis rules

From legislation.gov.uk

Contents

Section 114 Initial cost of herd and value of herd
Section 115 Addition of animals to herd
Section 116 Replacement of animals in herd
Section 117 Amount of receipt if old animal slaughtered under disease control order
Section 118 Sale of animals from herd
Section 119 Sale of whole or substantial part of herd
Section 120 Acquisition of new herd begun within 5 years of sale
Section 121 Section 120: sale for reasons outside farmer's control
Section 122 Replacement of part sold begun within 5 years of sale
Section 123 Section 122: sale for reasons outside farmer's control