Direct Tax Acts, Finance Act 2010
142 Distributions out of profits of certain minesCTA76 s81; FA00 s69 and Sch2
(1) In this section –
“exempted income” means income in respect of which a company has obtained relief under –
(a) t...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.