# Income Tax (Trading and Other Income) Act 2005, Section 225ZA: Application of Chapter 16ZA


(1) This Chapter applies if—
(a) an animal treated as trading stock of a farming trade is slaughtered under a disease control order,
(b) the animal is not part of a production herd of a class in respect of which a herd basis election may be made under section 126, and
(c) the farmer receives or will receive compensation for the animal.
(2) Such an animal is referred to in this Chapter as a “relevant animal”.
(3) “Disease control order” has the same meaning as in section 126.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/225ZA (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-225ZA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.