Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 142
Distributions out of profits of certain mines
Section 142 dealt with the treatment of distributions made by companies out of mining profits that had qualified for tax relief up to 5 April 1976, ensuring such distributions were disregarded for income tax purposes in the hands of recipients.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.