Part 4

Property income
Chapter 5

Profits of property businesses: other rules about receipts and deductions

Mineral royalties

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S. 258 repealed (with effect in accordance with Sch. 39 para. 44(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 44(1)(b)