INCOME TAX

Related Commentary  Related HMRC Manuals

43(1)  The following provisions of ITTOIA 2005 (which provide for income tax relief in relation to mineral royalties) are repealed–

(a)[repeals ITTOIA 2005, s. 157,]

(b)[repeals ITTOIA 2005, s. 319,]

43(2)  In consequence of the provision made by sub-paragraph (1)–

(a)in ITTOIA 2005–

(i)[amends ITTOIA 2005, s. 337,]

(ii)[omits ITTOIA 2005, s. 339(3),]

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