121 Section 120: sale for reasons outside farmer's control
Corporation Tax Act 2009 (2009 c 4) | Legislation

121  Section 120: sale for reasons outside farmer's control

(1)     This section applies for the purposes of section 114, as applied by section 120(2).

(2)     If—

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

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