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F1 Ss. 273-276 repealed (with effect in accordance with Sch. 39 para. 44(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 44(1)(c)

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F1 Ss. 273-276 repealed (with effect in accordance with Sch. 39 para. 44(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 44(1)(c)

F1 275 Extended meaning of “mineral royalties” etc in Northern Ireland 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F1 Ss. 273-276 repealed (with effect in accordance with Sch. 39 para. 44(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 44(1)(c)

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F1 Ss. 273-276 repealed (with effect in accordance with Sch. 39 para. 44(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 44(1)(c)