# Income and Corporation Taxes Act 1988, Paragraph 4

Extent: E+W+S+N.I.

A farmer who, having kept a production herd of a particular class, ceases altogether to keep herds of that class for a period of at least five years shall, as respects production herds kept by the farmer after the end of that period, be treated as if the farmer had never kept any production herds of that class before the end of that period.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/5/paragraph/4 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-5/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.