# Income Tax (Trading and Other Income) Act 2005, Section 225ZG: Interpretation


In this Chapter—
“animal” means any animal or other living creature;
“farming trade” means a trade of farming;
“the farmer”, in relation to a farming trade, means the individual who (alone or in partnership) carries on that trade;
“total compensation profit” has the meaning given by section 225ZB.

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