The herd basis rules The herd basis rules
- 112Initial cost of herd and value of herd
- 113Addition of animals to herd
- 114Replacement of animals in herd
- 115Amount of receipt if old animal slaughtered under disease control order
- 116Sale of animals from herd
- 117Sale of whole or substantial part of herd
- 118Acquisition of new herd begun within 5 years of sale
- 119Section 118: sale for reasons outside farmer's control
- 120Replacement of part sold begun within 5 years of sale
- 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)