CG71753 - Mineral leases: terminal loss relief: effect of claim

TCGA92/S202 (9) - (11)

Alternatively the terminal loss can be carried back against the chargeable gains arising from the receipt of mineral royalties under the lease in question, see CG71700- 71720, that is the lease whose ending gave rise to the opportunity for the claim under TCGA92/S202 (2).