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Schedule 5 F1

United Kingdom

  1. Farming: the general rule
  2. Farming: election for the herd basis
  3. Farming: provisions applicable to special cases
  4. Exclusion of working animals, and interpretation of preceding provisions
  5. Application of preceding provisions to trades other than farming, creatures other than animals, and animals and creatures kept singly
  6. Supplemental and saving

Annotations

Textual amendments

F1

Sch. 5 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 280, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)