000 00781cab a2200265 4500
001 ABS47703
008 090401t1992 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u63141
041 _aeng
245 _aMinerals - exploitation and taxation
260 _c1992
350 _a0
490 _aFarm Tax Brief
_v7(10) November 1992, 1-2(2)
520 _aLooks at the question of taxation of minerals with reference to the Income and Corporation Taxes Act 1988 and Taxation of Chargeable Gains Act 1992.
650 _aCAPITAL GAINS TAX
650 _aFARMLAND
650 _aINCOME TAX
650 _aMINERAL RIGHTS
650 _aMINERAL ROYALTIES
650 _aTAX
650 _aVALUE ADDED TAX
690 _aMINING AND MINERALS
942 _n0
948 _c04/03/1997
999 _c39256
_d39256