s 76 Production animals.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) In paragraph 9(4) of Schedule 5 to the Taxes Act 1988 (treatment of farm animals etc for purposes of Case I of Schedule D), for the words from “in relation to animals" to the end there shall be substituted— (a) in relation to animals or other creatures kept singly as they apply in relation to herds; and (b) in relation to shares in animals or other creatures as they apply in relation to animals or other creatures themselves. (3) The enactments amended by subsections (1) and (2) above shall be deemed always to have had effect with the amendments made by those subsections.