Income Tax (Trading and Other Income) Act 2005 section 225ZD

Effect of claim for spreading profits

Section 225ZD sets out how a farmer's trading profits are adjusted for income tax purposes when a claim is made to spread the profit arising from compensation received for animals compulsorily slaughtered.

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.