Capital Allowances Act 2001

362Meaning of “husbandry”

This section has no associated Explanatory Notes

(1)In this Part “husbandry” includes—

(a)any method of intensive rearing of livestock or fish on a commercial basis for the production of food for human consumption, and

(b)the cultivation of short rotation coppice.

(2)“Short rotation coppice” has the meaning given by section 154(3) of FA 1995 (meaning for general tax purposes: tree species planted at high density where stems harvested at intervals of less than 10 years).