Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 258
Relief in respect of mineral royalties
Section 258 provides a relief that reduces the amount of mineral royalties charged to corporation tax on income by half, with the other half being subject to corporation tax on chargeable gains instead.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.