Statute
Section 112 — Corporation Tax Act 2009: Initial cost of herd and value of herd
Text of the provision Official document
Initial cost of herd and value of herd 112 1 In calculating the profits of the trade, no deduction is allowed for the initial cost of the herd.
2 In calculating the profits of the trade, the value of the herd is not brought into account.
Official source: legislation.gov.uk
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