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Legislation

Corporation Tax Act 2009

Crossheading Mineral royalties

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Section 273 Relief in respect of mineral royalties
Section 274 Meaning of “mineral lease or agreement” and “mineral royalties”
Section 275 Extended meaning of “mineral royalties” etc in Northern Ireland
Section 276 Power to determine what counts as “mineral royalties”

Chapter 7 Rent receivable in connection with a UK section 39(4) concern
Crossheading Mineral royalties

Crossheading Mineral royalties

From legislation.gov.uk

Contents

Section 273 Relief in respect of mineral royalties
Section 274 Meaning of “mineral lease or agreement” and “mineral royalties”
Section 275 Extended meaning of “mineral royalties” etc in Northern Ireland
Section 276 Power to determine what counts as “mineral royalties”