111 Other interpretative provisions
Corporation Tax Act 2009 (2009 c 4) | Legislation

111  Other interpretative provisions

(1)     This section applies for the purposes of this Chapter.

(2)     A production herd kept by a farmer is of the same class as another production herd only if—

(a)     the animals kept in both herds are of the same species (irrespective of breed), and

(b)

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