Skip to content
Solved
How it worksSearch the lawPricingFor IT teams
Sign inStart free trial

Contents

Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Mineral royalties

  • 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”
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 8 Rent receivable in connection with a UK section 12(4) concern

Crossheading Mineral royalties

From legislation.gov.uk

Contents

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