# Finance Act 1991, Paragraph 25 In Schedule 5 to that Act (treatment of farm animals etc for purposes of Case I of Schedule D) in paragraph 2(3)(a) (election for herd basis to be valid only if made not later than two years after end of the first chargeable period in which relief under section 393(2) given etc) after β€œ393(2)” there shall be inserted β€œor 393A(1) ”. --- Source: https://www.legislation.gov.uk/ukpga/1991/31/schedule/15/paragraph/25 (the official version) Page: https://openlegislation.uk/finance-act-1991/schedule-15/paragraph-25 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.