1. Revenue Guidance
  2. Notes for Guidance
  3. Taxes Consolidation Act 1997

Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition

683Charge to tax on sums received from sale of scheduled mineral assets Summary This section imposes a charge to tax under Case IV of Schedule D on sums received from the sale, after 31 March 1...
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