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AI Summary of 6. Persons not accountable persons unless they so elect.

Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2026 - onwards
Version 5 of 5

6. Persons not accountable persons unless they so elect.

(1) Subject to subsections (2) and (3) and sections 9, 10, 12, 14(1) and 17(1), and notwithstanding section 5(1), the following persons shall not, unless they otherwise elect and then only during the period for which such election has effect, be accountable persons:

(a) a farmer, for whose supply, in the current calendar year or the previous calendar year, of -

(i) agricultural services (other than insemination services, stock-minding or stock-rearing), the total annual turnover for which has not exceeded the services threshold,

(ii) goods being bovine semen, the total annual turnover for which has not exceeded the goods threshold,