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Income Tax (Trading and Other Income) Act 2005

Crossheading Mineral royalties

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Section 319 Relief in respect of mineral royalties

Income Tax (Trading and Other Income) Act 2005
Chapter 5 Profits of property businesses: other rules about receipts and deductions

Crossheading Mineral royalties

From legislation.gov.uk

Contents

Section 319 Relief in respect of mineral royalties

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