Direct Tax Acts, Finance Act 2022
683 Charge to tax on sums received from sale of scheduled mineral assetsF(TPCM)A74 s11; CTA76 s140(1) and Sch2 PtI par39; FA81 s9(e); FA08 s141 and Sch8; MDA17 s248(d)
(1) In this section –
“char...
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