Related Commentary  Related HMRC Manuals

1058(1)  In section 1057 “UK agricultural or fishing co-operative” means a co-operative association–

(a)which is established in the United Kingdom and UK resident, and

(b)whose primary object is assisting its members in–

(i)carrying on agricultural or horticultural businesses on land occupied by them in the United Kingdom, or

(ii)carrying on businesses consisting of the catching or taking of fish or shellfish.

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