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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”

Mineral royalties
Meaning of “mineral lease or agreement” and “mineral royalties”

Section 341 | Meaning of “mineral lease or agreement” and “mineral royalties”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed