39 Profits of mines, quarries and other concerns
Corporation Tax Act 2009 (2009 c 4) | Legislation

39  Profits of mines, quarries and other concerns

(1)     Profits or losses arising out of land in the case of a concern to which this section applies are calculated as if the concern were a trade.

(2)     Any profits arising out of the land are treated for the purposes of [section] 35 as profits of a trade.

(3)     Any losses arising out

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