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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Mineral royalties

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Section 340 Relief in respect of mineral royalties
Section 341 Meaning of “mineral lease or agreement” and “mineral royalties”
Section 342 Extended meaning of “mineral royalties” etc. in Northern Ireland
Section 343 Power of Commissioners to determine what counts as “mineral royalties”

Chapter 8 Rent receivable in connection with a UK section 12(4) concern
Crossheading Mineral royalties

Crossheading Mineral royalties

From legislation.gov.uk

Contents

Section 340 Relief in respect of mineral royalties
Section 341 Meaning of “mineral lease or agreement” and “mineral royalties”
Section 342 Extended meaning of “mineral royalties” etc. in Northern Ireland
Section 343 Power of Commissioners to determine what counts as “mineral royalties”