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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Dealers in land etc.

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Section 156 Purchase or sale of woodlands
Section 157 Relief in respect of mineral royalties
Section 158 Lease premiums etc: reduction of receipts

Dealers in land etc.
Relief in respect of mineral royalties

Section 157 | Relief in respect of mineral royalties

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed