This section contains the following:
| BIM55501 | Farming: overview of the herd basis |
| BIM55505 | Farming: operation of herd basis: main rules |
| BIM55510 | Farming: herd account: herd basis cost of animals |
| BIM55515 | Farming: herd basis: which rule to apply |
| BIM55520 | Farming: herd basis: what constitutes a replacement |
| BIM55525 | Farming: herd basis: what constitutes substantial reduction |
| BIM55530 | Farming: herd basis: initial cost of herd and cost of additions |
| BIM55535 | Farming: herd basis: replacements |
| BIM55540 | Farming: herd basis: disposal of whole or substantial part of herd without replacement |
| BIM55545 | Farming: herd basis: acquisition of new animals following a major disposal |
| BIM55550 | Farming: herd basis: minor disposals from the herd, without replacement |
| BIM55555 | Farming: herd basis: identification of animals disposed of |
| BIM55560 | Farming: herd basis: tax avoidance: transfers not at market price |
| BIM55565 | Farming: herd basis: who can elect |
| BIM55570 | Farming: herd basis: what animals are covered |
| BIM55575 | Farming: herd basis: immature animals |
| BIM55580 | Farming: herd basis: `heafted' flocks of hill sheep |
| BIM55585 | Farming: herd basis: elections for the herd basis |
| BIM55590 | Farming: herd basis: class of herd |
| BIM55595 | Farming: herd basis: time limit for making election |
| BIM55600 | Farming: herd basis: time limit for making election |
| BIM55605 | Farming: herd basis: new right of election: compulsory slaughter |
| BIM55610 | Farming: herd basis: new partnerships and changes in partnerships |
| BIM55615 | Farming: herd basis: change in purpose for which a herd is kept |
| BIM55620 | Farming: herd basis: notice by Inspector for delivery of information |
| BIM55625 | Farming: herd basis: adjustment of assessments |
| BIM55630 | Farming: herd basis: continuing effect of an election |
| BIM55635 | Farming: herd basis: shares in animals |
| BIM55640 | Farming: herd basis: share farming and the herd basis |
