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Paragraph 11 Acclimatisation, hefting or settlement of hill sheep on hill land

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

The value of hill sheep on hill land shall include such amount (if any) as represents the value attributable to the acclimatisation, hefting or settlement of the sheep on such land, but the said amount shall not in any case exceed a sum of four pounds per sheep.

(2)

Any amount which may be included in the value of hill sheep under the provisions of the last foregoing sub-paragraph shall be apportioned and separately shown by the person carrying out the valuation as being attributable to the value of acclimatisation, hefting or settlement of such sheep.