Corporation Tax Act 2009 section 110

Meaning of "animal", "herd", "production herd" etc.

Section 110 defines the key terms used throughout the herd basis rules, including what counts as an animal, a herd, and a production herd, and sets out special rules for immature animals.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.