C1Part 3Trading income

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Modifications etc. (not altering text)

F1CHAPTER 8ACOMPENSATION FOR COMPULSORY SLAUGHTER OF ANIMALS

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Amendments (Textual)
F1

Ch. 8A inserted (1.3.2012) (with effect in accordance with art. 12 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 10

127AApplication of Chapter 8A

1

This Chapter applies if—

a

an animal treated as trading stock of a farming trade is slaughtered under a disease control order,

b

the animal is not part of a production herd of a class in respect of which a herd basis election may be made under section 124, and

c

the farm company receives or will receive compensation for the animal.

2

Such an animal is referred to in this Chapter as a “relevant animal”.

3

“Disease control order” has the same meaning as in section 124.