Primary production prescribed (Act s. 101A(1)(e))
4AA Primary production prescribed (Act s. 101A(1)(e))
In this regulation —
production‑based agistment means the rearing of living creatures in accordance with an agistment arrangement provided for in a contract, or agreement, that is in writing, if —
the agistment arrangement provided for in the contract or agreement is limited to agistment of the living creatures for a purpose referred to in the section 101A(1)(b)(ii) or (iii) of the Act; and
the contract or agreement is made between —
a person who may lawfully use dutiable property for the rearing of living creatures; and
a person to whom subparagraph (i) does not apply who owns the living creatures.
For the purposes of section 101A(1)(e) of the Act, production‑based agistment is prescribed as primary production.
[Regulation 4AA inserted: SL 2020/206 r. 8.]
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