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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 121
Section 120: sale for reasons outside farmer's control
Section 121 limits the taxable receipt when a farmer is compelled to sell part of a herd for reasons beyond their control and the replacement animal is of worse quality than the one sold.
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.