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Section 127G InterpretationF1

In this Chapter—

  • “animal” means any animal or other living creature;

  • “farming trade” means a trade of farming;

  • “the farm company”, in relation to a farming trade, means the company that (alone or in partnership) carries on that trade;

  • “the total compensation profit” has the meaning given by section 127B.

Annotations

Textual amendments

F1

Ch. 8A inserted (1.3.2012) (with effect in accordance with art. 12 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 10

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)