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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

Corporation Tax Act 2009
Dealers in land etc

Section 135 | Relief in respect of mineral royalties

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 135 repealed (with effect in accordance with Sch. 39 para. 44(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 44(1)(a)

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