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.

• "Animal" means any living creature (including birds), "herd" includes flocks and any other collection, and "production herd" means a herd of the same species kept wholly or mainly for products obtainable from the living animal, such as offspring or wool
• Immature animals in a production herd are generally not treated as part of the herd, unless the land is such that replacements can only be bred on-site, in which case immature animals bred for that purpose count as part of the herd — but only to the extent needed to prevent herd numbers falling
• When an immature animal reaches maturity, it is treated as being added to the herd at that point
• The rules apply equally to animals kept singly and to shares in animals, not just to herds