Income Tax (Trading and Other Income) Act 2005 (c. 5)

Part 2 U.K. Trading income

Chapter 11 U.K. Trade profits: other specific trades

Dealers in land etc. U.K.

F1 157 Relief in respect of mineral royalties U.K.

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Textual Amendments

F1 S. 157 repealed (with effect in accordance with Sch. 39 para. 43(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 43(1)(a)