# The Mineral Royalties (Tax) Regulations 1971, Introduction: Introductory text


INCOME TAX
Made 23rd 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:—

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Source: https://www.legislation.gov.uk/uksi/1971/1035/introduction (the official version)
Page: https://openlegislation.uk/mineral-royalties-tax-regulations-1971/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.