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
Income Tax (Trading and Other Income) Act 2005 section 341
Meaning of "mineral lease or agreement" and "mineral royalties"
Section 341 defines the key terms "mineral lease or agreement" and "mineral royalties" as used in the rules for taxing mineral royalties under section 340.
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.