OpenLegislation

The herd basis rules The herd basis rules

  1. 112Initial cost of herd and value of herd
  2. 113Addition of animals to herd
  3. 114Replacement of animals in herd
  4. 115Amount of receipt if old animal slaughtered under disease control order
  5. 116Sale of animals from herd
  6. 117Sale of whole or substantial part of herd
  7. 118Acquisition of new herd begun within 5 years of sale
  8. 119Section 118: sale for reasons outside farmer's control
  9. 120Replacement of part sold begun within 5 years of sale
  10. 121Section 120: sale for reasons outside farmer's control

Notes on Part 3

Modifications

C1

Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)