Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition
142Distributions out of profits of certain mines
Summary
This section is concerned with distributions made out of certain mining profits which qualified for relief from tax up to 5 April, 1976....
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.