115 Amount of receipt if old animal slaughtered under disease control order
Corporation Tax Act 2009 (2009 c 4) | Legislation

115  Amount of receipt if old animal slaughtered under disease control order

(1)     This section applies for the purposes of section 114.

(2)     If—

(a)     the old animal was slaughtered under a disease control order, and

(b)     the new animal is of worse quality than the old animal,

the

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