CG71700+ - CAPITAL GAINS MANUAL: Contents

LAND

Mineral leases and royalties

Mineral royalties

CG71700Mineral royalties
CG71701Mineral royalties: definitions
CG71702Mineral royalties: treatment of royalties as chargeable gains
CG71703Mineral royalties: set-off of IT deducted prior to 1 May 1995
CG71708Mineral royalties: `mixed' receipts
CG71709Mineral royalties: `mixed' receipts
CG71710Mineral royalties: procedure
CG71711Mineral royalties: application to Northern Ireland
CG71720Mineral royalties: valuations

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