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Finance Act 2012
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Changes over time for: Paragraph 45
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- 17/07/2012- Amendment
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45(1)Section 201 of TCGA 1992 (mineral leases: royalties) is repealed.U.K.
(2)In consequence of the provision made by sub-paragraph (1), in section 203 of TCGA 1992—
(a)in subsection (1), for “sections 201 and 202” substitute “ section 202 ”, and
(b)in the heading, for “sections 201 and 202” substitute “ section 202 ”.
(3)The amendments made by this paragraph have effect—
(a)for the purposes of capital gains tax, in relation to mineral royalties which a person is entitled to receive on or after 6 April 2013, and
(b)for the purposes of corporation tax in respect of chargeable gains, in relation to mineral royalties which a company is entitled to receive on or after 1 April 2013.
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