Members' subscriptions to the National Farmers Union are
allowable in full.
Annual subscriptions paid by a farmer to an agricultural society or to a breed society should be allowed as deductions. For this purpose an agricultural society means one whose main aim is the raising of the standard of livestock, produce etc and the dissemination of relevant information among farmers. A breed society means one established mainly for the purpose of improving or maintaining the purity of different breeds of livestock and of registering pedigrees.