Income Tax (Trading and Other Income) Act 2005

F2343Power of [F1Commissioners] to determine what counts as “mineral royalties”U.K.
This section has no associated Explanatory Notes

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Textual Amendments

F1Word in s. 343 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 ss. 50, 53(1), {Sch. 4 para. 132(3)(a)}; S.I. 2005/1126, art. 2(h)

F2Ss. 340-343 repealed (with effect in accordance with Sch. 39 para. 43(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 43(1)(c)