Capital Allowances Act 2001 section 362

Meaning of "husbandry"

Section 362 defines the term "husbandry" as it is used throughout this part of the Capital Allowances Act, extending it beyond its ordinary meaning to cover intensive livestock and fish rearing and the cultivation of short rotation coppice.

• Husbandry includes any method of intensive rearing of livestock or fish on a commercial basis for the production of food for human consumption
• Husbandry also includes the cultivation of short rotation coppice — tree species planted at high density and harvested at intervals of less than 10 years
• The definition of short rotation coppice is taken from section 1125(6) of the Corporation Tax Act 2010
• The term "husbandry" is used rather than alternatives such as "farming" or "agriculture" because changing the terminology could alter the scope of agricultural buildings allowances in unpredictable ways