Point in time view as at 17/07/2012.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 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 [F2section 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).]
Textual Amendments
F1Pt. 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)
F2Words 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)
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