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 275
Extended meaning of "mineral royalties" etc in Northern Ireland
Section 275 extends the definition of "mineral royalties" to cover special arrangements that apply in Northern Ireland, where mineral rights are handled differently from the rest of the United Kingdom.
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.