Corporation Tax Act 2009 (c. 4)

Part 4 U.K. Property income

Chapter 7 U.K. Rent receivable in connection with a UK section 39(4) concern

Mineral royalties U.K.

F1 274 Meaning of “mineral lease or agreement” and “mineral royalties” U.K.

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Textual Amendments

F1 Ss. 273-276 repealed (with effect in accordance with Sch. 39 para. 44(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 44(1)(c)