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Legislation

Corporation Tax Act 2009

Crossheading The herd basis rules

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Section 112 Initial cost of herd and value of herd
Section 113 Addition of animals to herd
Section 114 Replacement of animals in herd
Section 115 Amount of receipt if old animal slaughtered under disease control order
Section 116 Sale of animals from herd
Section 117 Sale of whole or substantial part of herd
Section 118 Acquisition of new herd begun within 5 years of sale
Section 119 Section 118: sale for reasons outside farmer's control
Section 120 Replacement of part sold begun within 5 years of sale
Section 121 Section 120: 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 112 Initial cost of herd and value of herd
Section 113 Addition of animals to herd
Section 114 Replacement of animals in herd
Section 115 Amount of receipt if old animal slaughtered under disease control order
Section 116 Sale of animals from herd
Section 117 Sale of whole or substantial part of herd
Section 118 Acquisition of new herd begun within 5 years of sale
Section 119 Section 118: sale for reasons outside farmer's control
Section 120 Replacement of part sold begun within 5 years of sale
Section 121 Section 120: sale for reasons outside farmer's control