C2F1Part 4 Agricultural buildings allowances
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C2
Pt. 4 restricted (19.7.2007) by Finance Act 2007 (c. 11), s. 36(4)-(7)
Chapter 1 Introduction
362 Meaning of “husbandry”
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).
Pt. 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)