CG71751 - Mineral leases: terminal loss relief: effect of claim
If a valid claim under TCGA92/S202 (3) is made, the person making that claim can elect for the terminal loss to be utilised in one of two ways.
If a valid claim under TCGA92/S202 (3) is made, the person making that claim can elect for the terminal loss to be utilised in one of two ways.