# Capital Allowances Act 2001, Section 362: Meaning of “husbandry”

Extent: E+W+S+N.I.

(1) In this Part “husbandry” includes—
(a) any method of intensive rearing of livestock or fish on a commercial basis for the production of food for human consumption, and
(b) the cultivation of short rotation coppice.
(2) “Short rotation coppice” has the meaning given by section 1125(6) of CTA 2010 (meaning for corporation tax purposes: tree species planted at high density where stems harvested at intervals of less than 10 years).

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/362 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-362
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.