Part 4 U.K.Property income

Chapter 5 U.K.Profits of property businesses: other rules about receipts and deductions

Mineral royalties U.K.

F1 258Relief in respect of mineral royalties U.K.

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Textual Amendments

F1 S. 258 repealed (with effect in accordance with Sch. 39 para. 44(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 44(1)(b)