Paragraph 481

In section 38 (production animals etc) for paragraphs (a) and (b) substitute—

“(a)

animals or other creatures to which section 30 of ITTOIA 2005 or section 50 of CTA 2009 (animals kept for trade purposes) applies,

(b)

animals or other creatures to which Chapter 8 of Part 2 of ITTOIA 2005 or Chapter 8 of Part 3 of CTA 2009 (herd basis rules) applies, or

(c)

shares in animals or creatures such as are mentioned in paragraph (a) or (b).”