This chapter contains the following:
| BIM55401 | General |
| BIM55410 | BEN 19 (now help sheet IR232) |
| BIM55415 | Changes in basis of valuation: IR232 |
| BIM55420 | Limits to use of deemed cost method |
| BIM55425 | Farm animals treated as trading stock |
| BIM55430 | Livestock subsidies: particular animals |
| BIM55440 | Working horses |
| BIM55445 | Shares in animals |
| BIM55450 | Harvested crops: arable area payments |
| BIM55455 | Unexhausted manures |
| BIM55460 | Tenant right valuations |
