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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading The herd basis rules

  • 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
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 8 Trade profits: herd basis rules

Crossheading The herd basis rules

From legislation.gov.uk

Contents

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