Commentary on Sections Overview Overview Section 113: Addition of animals to herd
443.This section sets out the treatment of additions to the herd. It is based on paragraph 3 of Schedule 5 to ICTA. The corresponding rule for income tax is in section 115 of ITTOIA.
444.Subsection (1) makes clear that there is a difference between additions, to which this section applies, and replacements dealt with in section 114.
445.Subsection (2) prevents a deduction for the cost of the additional animal. It is a similar rule to section 112(1).