# Agriculture Act 1993, Paragraph 27


Any sum required to be paid under section 17 above by a person carrying on a trade as a milk producer shall be allowed as a deduction in computing the profits of the trade for the purposes of tax.

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Source: https://www.legislation.gov.uk/ukpga/1993/37/schedule/2/paragraph/27 (the official version)
Page: https://openlegislation.uk/agriculture-act-1993/schedule-2/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.