116 Sale of animals from herd
Corporation Tax Act 2009 (2009 c 4) | Legislation

116  Sale of animals from herd

(1)     This section applies for the purpose of calculating the profits of the trade if an animal is sold from the herd unless—

(a)     it is replaced in the herd by another animal (see section 114), or

(b)     it is sold as part of the sale of the whole or a substantial part

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