123 Section 122: sale for reasons outside farmer's control
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

123  Section 122: sale for reasons outside farmer's control

(1)     This section applies for the purposes of section 116, as applied by section 122(2).

(2)     If—

(a)     the farmer was compelled to sell the part of the herd for reasons wholly outside the farmer's control,

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