– see also Livestock

Acquisition of new herd within 5 years of sale

Generally

Sale for reasons outside farmer's control

Additions to herd

Animal, meaning

Anti-avoidance provisions

Balancing amount

Deductible amount for the animal, meaning

Definitions

Disease control orders, slaughter under

Election

Five year gap in which no production herd kept

Further assessment etc.

Generally

Rules for making

Slaughter under disease control order

Female animals becoming mature

Five year gap in which no production herd kept

Herd, meaning

Initial cost of animals

Prevention of abuse of rules

Production herd, meaning

Profit or loss from sale of animals

Replacement animals

Replacement of part sold begun within 5 years of sale

Generally

Sale for reasons outside farmer's control

Sale of an animal, meaning

Sale of animals from herd

Sale of whole herd or substantial part of

Acquisition of new herd begun within 5 years of sale

Generally

Reasons outside farmer's control

Replacement of part sold begun within 5 years of sale

Sale proceeds, meaning

Slaughter under disease control order

Amount of receipt

Election

Value of herd