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Legislation
Corporation Tax Act 2009

CHAPTER 8A COMPENSATION FOR COMPULSORY SLAUGHTER OF ANIMALS

  • Section 127A Application of Chapter 8A
  • Section 127B Right to make claim
  • Section 127C Book value
  • Section 127D Effect of claim for spreading of profits
  • Section 127E Adjustment: cessation of trading
  • Section 127F Time limits etc for spreading claim
  • Section 127G Interpretation
  1. Chapter 8a
  2. Interpretation

Section 127G | Interpretation

From legislation.gov.uk

In this Chapter—

“animal” means any animal or other living creature;

“farming trade” means a trade of farming;

“the farm company”, in relation to a farming trade, means the company that (alone or in partnership) carries on that trade;

“the total compensation profit” has the meaning given by section 127B.

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