000 00886cab a2200289 4500
001 ABS48515
008 090401t1993 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u67191
041 _aeng
100 _aHollis, S.
245 _aTo extract or not...the taxation of mineral extraction
260 _c1993
350 _a0
490 _aCS Monthly : Minerals bulletin
_v2(7) April 1993, 4-5(2)
520 _aOutlines the reliefs available on capital expenditure incurred by a trader working a mineral deposit. Distinguishes between qualifying and non-qualifying expenditure.
650 _aALLOWANCES
650 _aCAPITAL EXPENDITURE
650 _aMENTOR
650 _aMINERAL DEPOSITS
650 _aMINERAL EXTRACTION
650 _aTAX RELIEF
690 _aMINING AND MINERALS
690 _aTAXATION
700 _aMcHugh, M.
942 _n0
948 _c04/03/1997
999 _c42049
_d42049