{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-127G",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-127G.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/127G",
  "kind": "section",
  "number": "127G",
  "heading": "Interpretation",
  "text": "In this Chapter—\n“animal” means any animal or other living creature;\n“farming trade” means a trade of farming;\n“the farm company”, in relation to a farming trade, means the company that (alone or in partnership) carries on that trade;\n“the total compensation profit” has the meaning given by section 127B.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/127G",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}