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EC 20: Herd livestock disposed of before values determined
or “ What to do if you sell farm animals before the government sets their value ”
You could also call this:

“Outdated rule about valuing herd livestock that died before assessment”

This part of the law is about what happens to herd livestock when they die before their value is decided. However, this rule no longer applies. It was removed from the law on 17 July 2013, but the change was meant to work from 28 March 2012. This means that since then, there have been different rules about what happens when herd livestock die before their value is set.

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Next up: EC 22: National standard cost scheme

or “How to value livestock using nationally set costs”
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Part E Timing and quantifying rules
Valuation of livestock: Herd scheme

EC 21Herd livestock on death before values determined (Repealed)

    Notes
    • Section EC 21: repealed (with effect on 28 March 2012), on , by section 44 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).