Part 3Trading income
Chapter 8Trade profits: herd basis rules
Supplementary
126Information if election made
(1)
An officer of Revenue and Customs may by notice require the person carrying on a trade in relation to which a herd basis election is made to deliver a return of such information about—
(a)
the animals kept for the purposes of the trade, and
(b)
the products of those animals,
as may be required by the notice.
(2)
The return must be delivered to an officer of Revenue and Customs within the time specified in the notice.