– see also Livestock

Capital allowances

Legislation/Regulatory – CAA2001 s. 38
HMRC Guidance – CA21220

Compulsory slaughter, compensation for

Book value

Legislation/Regulatory – CTA2009 s. 127C ; ITTOIA2005 s. 225ZC

Cessation of trading

Legislation/Regulatory – CTA2009 s. 127E ; ITTOIA2005 s. 225ZE

Effect of claim for spreading of profits

Legislation/Regulatory – CTA2009 s. 127D ; ITTOIA2005 s. 225ZD

Generally

Legislation/Regulatory – CTA2009 s. 127A ; ITTOIA2005 s. 225ZA

Interpretation

Legislation/Regulatory – CTA2009 s. 127G ; ITTOIA2005 s. 225ZG

Right to make claim

Legislation/Regulatory – CTA2009 s. 127B ; ITTOIA2005 s. 225ZB

Time limits for spreading claim

Legislation/Regulatory – CTA2009 s. 127F ; ITTOIA2005 s. 225ZF

Computation of profits

Legislation/Regulatory – ITTOIA2005 s. 30

Ewe and suckler cow premium quotas

Legislation/Regulatory – TCGA92 s. 155

Grants and subsidies, timing issues

Legislation/Regulatory – IRInt. 92

Herd basis

– see Herd basis

Trading stock

Legislation/Regulatory – ITTOIA2005 s. 30