110 Meaning of “animal”, “herd”, “production herd” etc
Corporation Tax Act 2009 (2009 c 4) | Legislation

110  Meaning of “animal”, “herd”, “production herd” etc

(1)     In this Chapter—

(a)     “animal” means any animal or other living creature,

(b)     “herd” includes a flock and any other collection of animals (however named), and

(c)     “production herd” means, in relation to a farmer, a herd of animals of the same species (irrespective of breed) kept by the farmer wholly or mainly for the products obtainable from the living animal which the animals produce

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