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HMRC internal manual

Shares and Assets Valuation Manual

Liaison with Valuation Office Agency and other offices: Mineral Undertakings

The specialist valuer within SAV will liaise with the VOA 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.

The VOA Mineral Valuers also deal with contaminated land.

  Additional Guidance: SVM150000