Part 3Property income
Chapter 8Rent receivable in connection with a UK section 12(4) concern
Mineral royalties
F1340Relief in respect of mineral royalties
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F1341Meaning of “mineral lease or agreement” and “mineral royalties”
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F1342Extended meaning of “mineral royalties” etc. in Northern Ireland
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F1343Power of F2Commissioners to determine what counts as “mineral royalties”
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