CG71742 - Mineral leases: terminal loss relief: persons eligible to claim

TCGA92/S202 (1)

A person is eligible to claim terminal loss relief under TCGA92/S202 if, at the time of the relevant event, see CG71741, he or she

• is entitled to receive mineral royalties under the lease or agreement in question,

and

• has an interest in the land to which the lease or agreement relates.