The taxation of mines, quarries and mineral rights is dealt with elsewhere in this work1. The Coal Industry Act 1994 makes specific provision in relation to the taxation effects of restructuring of the coal industry
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BREXIT: As of 31 January 2020, the UK is no longer an EU Member State, but has entered an implementation period during which it continues to be treated by the EU as a Member State for many purposes. As a third country, the UK can no longer participate in the EU’s political institutions, agencies,
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