117 Amount of receipt if old animal slaughtered under disease control order
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

117  Amount of receipt if old animal slaughtered under disease control order

(1)     This section applies for the purposes of section 116.

(2)     If—

(a)     the old animal was slaughtered under a disease control order, and

(b)     the new animal is of worse quality than the old animal,

the

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