BIM55500 - Farming: herd basis: contents

This section contains the following:

1. BIM55501

   Farming: overview of the herd basis
2. BIM55505

   Farming: operation of herd basis: main rules
3. BIM55515

   Farming: herd basis: which rule to apply
4. BIM55520

   Farming: herd basis: what constitutes a replacement
5. BIM55525

   Farming: herd basis: what constitutes substantial reduction
6. BIM55530

   Farming: herd basis: initial cost of herd and cost of additions
7. BIM55535

   Farming: herd basis: replacements
8. BIM55540

   Farming: herd basis: disposal of whole or substantial part of herd without replacement
9. BIM55545

   Farming: herd basis: acquisition of new animals following a major disposal
10. BIM55550

    Farming: herd basis: minor disposals from the herd, without replacement
11. BIM55555

    Farming: herd basis: identification of animals disposed of
12. BIM55560

    Farming: herd basis: tax avoidance: transfers not at market price
13. BIM55565

    Farming: herd basis: who can elect
14. BIM55570

    Farming: herd basis: what animals are covered
15. BIM55575

    Farming: herd basis: immature animals
16. BIM55580

    Farming: herd basis: `heafted' flocks of hill sheep
17. BIM55585

    Farming: herd basis: elections for the herd basis
18. BIM55590

    Farming: herd basis: class of herd
19. BIM55600

    Farming: herd basis: time limit for making election
20. BIM55605

    Farming: herd basis: new right of election: compulsory slaughter
21. BIM55610

    Farming: herd basis: new partnerships and changes in partnerships
22. BIM55615

    Farming: herd basis: change in purpose for which a herd is kept
23. BIM55620

    Farming: herd basis: notice by HMRC for delivery of information
24. BIM55625

    Farming: herd basis: adjustment of assessments
25. BIM55630

    Farming: herd basis: continuing effect of an election
26. BIM55635

    Farming: herd basis: shares in animals
27. BIM55640

    Farming: herd basis: share farming and the herd basis