Modifications etc. (not altering text)
C1Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)
Textual Amendments
F1Ch. 8A inserted (1.3.2012) (with effect in accordance with art. 12 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 10
In this Chapter—
“animal” means any animal or other living creature;
“farming trade” means a trade of farming;
“the farm company”, in relation to a farming trade, means the company that (alone or in partnership) carries on that trade;
“the total compensation profit” has the meaning given by section 127B.]