Introduction Details of Schedule 39 Corporation tax on income
69.Paragraph 44 repeals sections 135, 258 and 273 to 276 of CTA 2009. Those sections treat half of the mineral royalties that a person may receive under a mineral royalty agreement or lease as subject to corporation tax as income. The paragraph also makes a consequential amendment to CTA 2009. These changes have effect for mineral royalties receivable on or after 1 April 2013.