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Contents

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”

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

Section 274 | 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed