Income Tax (Trading and Other Income) Act 2005

[F1 225ZG Interpretation U.K.

In this Chapter—

• “animal” means any animal or other living creature;

• “farming trade” means a trade of farming;

• “the farmer”, in relation to a farming trade, means the individual who (alone or in partnership) carries on that trade;

• “total compensation profit” has the meaning given by section 225ZB.]

Textual Amendments

F1 Pt. 2 Ch. 16ZA inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 6 (with art. 9)