Part 4

Agricultural buildings allowances
Chapter 1

Introduction

Meaning of “husbandry”
362
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 1125(6) of CTA 2010 (meaning for corporation
tax purposes: tree species planted at high density where stems harvested at intervals of less than 10 years).
S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7
Pt. 4 restricted (19.7.2007) by Finance Act 2007 (c. 11), s. 36(4)-(7)
Pt. 4 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)
Words in s. 362(2) substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 354 (with Sch. 2)