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F1 Ss. 340-343 repealed (with effect in accordance with Sch. 39 para. 43(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 43(1)(c)