MINISTER OF AGRICULTURE, FISHERIES AND FOOD v. APPLETON AND ANOTHER

Abstract

July 7, 1969 Revenue — Selective employment tax — Qualifying activities — “Agriculture” — Defined as including “livestock breeding and keeping” — Meaning of “livestock” extended by separate definition of “livestock” — “any creature kept for the production of food, wool, skins or fur, or for the purposes of its use in the farming of land” — Breeding of cats and dogs for sale for research — Whether within extended or general definitions of “agriculture” — Selective Employment Payments Act, 1966 (c. 32), ss. 2(2) (a), (3) (e), 10(1).

Citation

of, P., Stevenson J., M. and Cooke, J. (1969), "MINISTER OF AGRICULTURE, FISHERIES AND FOOD v. APPLETON AND ANOTHER", Managerial Law, Vol. 7 No. 3, pp. 232-237. https://doi.org/10.1108/eb021762