SVM115100 | Liaison with Valuation Office and other offices: Mineral Undertakings

From HM Revenue & Customs · Shares and Assets Valuation Manual

SAV will liaise with the Valuation Office (VO) Mineral Valuers for all valuations of mineral undertakings. Shareholdings in all companies which extract minerals (quarrying of stone, gravel, metals and so on) or exploit spaces in the ground (for example waste tips) come into this category.