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To extract or not...the taxation of mineral extraction

Hollis, S.

To extract or not...the taxation of mineral extraction - 1993 - CS Monthly : Minerals bulletin 2(7) April 1993, 4-5(2) .

Outlines the reliefs available on capital expenditure incurred by a trader working a mineral deposit. Distinguishes between qualifying and non-qualifying expenditure.

Subjects--Topical Terms:
ALLOWANCES
CAPITAL EXPENDITURE
MENTOR
MINERAL DEPOSITS
MINERAL EXTRACTION
TAX RELIEF

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