Part 3

Trading income
Chapter 9

Trade profits: other specific trades

Dealers in land etc

Relief in respect of mineral royalties
135. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)
S. 135 repealed (with effect in accordance with Sch. 39 para. 44(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 44(1)(a)