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EC 43: Accident, birth deformity, or infertility
or “Valuing bloodstock affected by health issues or accidents”
You could also call this:

“Valuing bloodstock not covered by specific rules”

If sections EC 39 to EC 43 don’t apply to your bloodstock, you need to use its cost price as the closing value. This means that for any bloodstock not covered by those other sections, you should use the amount you paid for it as its final value.

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Next up: EC 45: Residual value of bloodstock

or “Minimum tax value for racehorses and breeding horses”
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Part E Timing and quantifying rules
Valuation of livestock: Definitions

EC 44Other bloodstock

  1. If sections EC 39 to EC 43 do not apply, the closing value of the bloodstock is its cost price.

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