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Finance Act 1967
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- UK Public General Acts
- 1967 c. 54
- PART VI
- Section 34
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34Provisions consequential on introduction of betterment levy (including repeal of mineral rights duty).
(1)Schedule 15 to this Act (allowance in respect of betterment levy for purposes of charge to tax under Case VIII or Case VI of Schedule D, and relief in respect of betterment levy from estate duty on gifts inter vivos, etc.) shall have effect.
(2)The mineral rights duty imposed by section 20 of the [1910 c. 8.] Finance (1909-10) Act 1910 shall not be charged for the financial year beginning on 1st April 1967 or for any subsequent financial year.
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