Related Commentary  Related HMRC Manuals

153(1)  This section applies to a statutory body if its object (or one of its objects) is–

(a)marketing an agricultural product, or

(b)stabilising the price of an agricultural product.

153(2)  Subsections (3) and (4) apply if the body is required, by or under an approved scheme or arrangement (“the scheme”), to pay the whole or part of any trading surplus into a reserve fund meeting the conditions specified in section 154.

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