113 Other interpretative provisions
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

113  Other interpretative provisions

(1)     This section applies for the purposes of this Chapter.

(2)     A production herd kept by a farmer is of the same class as another production herd only if—

(a)     the animals kept in both herds are of the same species (irrespective of breed), and

(b)

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