Mineral Royalties (Tax) Regulations 1971
| Jurisdiction | UK Non-devolved |
| Citation | SI 1971/1035 |
| Year | 1971 |
1971 No. 1035
INCOME TAX
The Mineral Royalties (Tax) Regulations 1971
Made 23th June 1971
Laid before the House of Commons 30th June 1971
Coming into Operation 1st July 1971
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 29(6) of the Finance Act 1970, hereby make the following Regulations:—
1.—(1) These Regulations may be cited as the Mineral Royalties (Tax) Regulations 1971, and shall come into operation on 1st July 1971.
(2) The Interpretation Act 1889 shall apply for the interpretation of these Regulations as it applies for the interpretation of an Act of Parliament.
(3) In these Regulations:—
the “” means
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2. Subject to Regulation 3 below, where a payment is made on or after 6th April 1970 in respect of a sum receivable on or after that date under an agreement which relates both to the winning and working of minerals and to other matters, then, notwithstanding any allocation of the payment under the terms of the agreement, so...
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