000			00882cab a2200313 4500
001			ABS53334
008			090401t1995 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u3615
041			_aeng
245			_aMinerals and their exploitation
260			_c1995
350			_a0
490			_aFarm Tax Brief _v10(6) June 1995, 49-50(2)
520			_aDiscusses the tax implications of the discovery of minerals on farm land.
650			_aCAPITAL GAINS TAX
650			_aFINANCE ACT 1995 S145
650			_aINCOME AND CORPORATION TAXES ACT 1988
650			_aINHERITANCE TAX
650			_aLOWE V ASHMORE
650			_aMINERAL ROYALTIES
650			_aRELIEF
650			_aROLL-OVER RELIEF
650			_aTAX LIABILITY
650			_aTAXATION OF CHARGEABLE GAINS ACT 1992
650			_aTERMINAL LOSS RELIEF
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c2221 _d2221