# Income and Corporation Taxes Act 1988, Paragraph 7

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

Nothing in this Schedule applies to any animals kept wholly or mainly for the work they do in connection with the carrying on of the farming.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/5/paragraph/7 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-5/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.