119 Section 118: sale for reasons outside farmer's control
Corporation Tax Act 2009 (2009 c 4) | Legislation

119  Section 118: sale for reasons outside farmer's control

(1)     This section applies for the purposes of section 114, as applied by section 118(2).

(2)     If—

(a)     the farmer was compelled to sell the old herd for reasons wholly outside the farmer's control, and

(b)     an animal

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