PART IV PROVISIONS RELATING TO THE SCHEDULE D CHARGE

CHAPTER V COMPUTATIONAL PROVISIONS

Special provisions

97 Treatment of farm animals etc.
Schedule 5 shall have effect with respect to the treatment, in computing profits for the purposes of Case I of Schedule D, of animals and other living creatures kept for the purposes of farming or any other trade.
SOURCE-1970 s. 139
Words in s. 97 substituted (31.7.1998) by Finance Act 1998 (c. 36), s. 46(3)(a)(b), Sch. 7 para. 1