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

Part 3 U.K. Property income

Chapter 8 U.K. Rent receivable in connection with a UK section 12(4) concern

Mineral royalties U.K.

F1 340 Relief in respect of mineral royalties U.K.

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Textual Amendments

F1 Ss. 340-343 repealed (with effect in accordance with Sch. 39 para. 43(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 43(1)(c)

F1 341 Meaning of “mineral lease or agreement” and “mineral royalties” U.K.

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Textual Amendments

F1 Ss. 340-343 repealed (with effect in accordance with Sch. 39 para. 43(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 43(1)(c)

F1 342 Extended meaning of “mineral royalties” etc. in Northern Ireland U.K.

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Textual Amendments

F1 Ss. 340-343 repealed (with effect in accordance with Sch. 39 para. 43(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 43(1)(c)

F1 343 Power of [F2 Commissioners] to determine what counts as “mineral royalties” U.K.

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Textual Amendments

F1 Ss. 340-343 repealed (with effect in accordance with Sch. 39 para. 43(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 43(1)(c)

F2 Word in s. 343 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 ss. 50, 53(1), {Sch. 4 para. 132(3)(a)}; S.I. 2005/1126, art. 2(h)