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Legislation

Corporation Tax Act 2009

Crossheading Dealers in land etc

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Section 134 Purchase or sale of woodlands
Section 135 Relief in respect of mineral royalties
Section 136 Lease premiums etc: reduction of receipts

Chapter 9 Trade profits: other specific trades
Crossheading Dealers in land etc

Crossheading Dealers in land etc

From legislation.gov.uk

Contents

Section 134 Purchase or sale of woodlands
Section 135 Relief in respect of mineral royalties
Section 136 Lease premiums etc: reduction of receipts