126 Slaughter under disease control order
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

126  Slaughter under disease control order

(1)     This section applies if—

(a)     the whole or a substantial part of a production herd kept by a farmer is slaughtered under a disease control order, and

(b)     the circumstances of the slaughter are such that compensation is payable in respect of the animals

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