Textual Amendments
F1Pt. 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)
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.]