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Legislation

Corporation Tax Act 2009

Crossheading Introduction

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Section 109 Election for application of herd basis rules
Section 110 Meaning of “animal”, “herd”, “production herd” etc
Section 111 Other interpretative provisions

Chapter 8 Trade profits: herd basis rules
Crossheading Introduction

Crossheading Introduction

From legislation.gov.uk

Contents

Section 109 Election for application of herd basis rules
Section 110 Meaning of “animal”, “herd”, “production herd” etc
Section 111 Other interpretative provisions