Income Tax (Trading and Other Income) Act 2005

F1319Relief in respect of mineral royaltiesU.K.
This section has no associated Explanatory Notes

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Textual Amendments

F1S. 319 repealed (with effect in accordance with Sch. 39 para. 43(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 43(1)(b)