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Capital Allowances Act 2001

Capital Allowances Act 2001 s 362

s 362 Meaning of “husbandry”

(1) In this Part “ husbandry ” includes— (a) any method of intensive rearing of livestock or fish on a commercial basis for the production of food for human consumption, and (b) the cultivation of short rotation coppice. (2) “ Short rotation coppice ” has the meaning given by section 1125(6) of CTA 2010 (meaning for corporation tax purposes: tree species planted at high density where stems harvested at intervals of less than 10 years).

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