http://www.legislation.gov.uk/ukpga/2005/5/section/125Income Tax (Trading and Other Income) Act 2005An Act to restate, with minor changes, certain enactments relating to income tax on trading income, property income, savings and investment income and certain other income; and for connected purposes.texttext/xmlenStatute Law Database2026-01-23Expert Participation2026-01-20 Part 2Chapter 81251This section applies if a farmer—akeeps a production herd of a particular class, andbceases altogether to keep herds of that class for a period of at least 5 years.2If the farmer keeps a production herd of that class after the end of that period—athe period of account in which the farmer starts to keep the herd is treated as the first period of account in which the farmer keeps a production herd of that class, andbany herd basis election previously made by the farmer in relation to production herds of that class ceases to have effect.