http://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/494/enactedCorporation Tax Act 2010Corporation taxTaxBusiness financeMineral extraction, mining, quarryingBusiness ratesenKing's Printer of Acts of Parliament2024-03-26Corporation Tax Act 2010s. 658(1)(d)(e)Finance Act 2010Sch. 6 para. 31Sch. 6 para. 35SchedulesSCHEDULE 1Minor and consequential amendmentsPart 2Other enactments494Income Tax Act 2007The Income Tax Act 2007 is amended as follows.