Related HMRC Manuals

110(1)  In this Chapter–

(a)“animal” means any animal or other living creature,

(b)“herd” includes a flock and any other collection of animals (however named), and

(c)“production herd” means, in relation to a farmer, a herd of animals of the same species (irrespective of breed) kept by the farmer wholly or mainly for the products obtainable from the living animal which the animals produce for the farmer to sell.

110(2)  For this purpose “the products obtainable from the living animal” means–

(a)the young of the animal, or

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