“Rules for selling mining company shares no longer apply”
This section of the law, called ‘Disposal of mining shares’, used to be part of the ‘Income Tax Act 2007’. However, it no longer exists. The government removed it on 1 April 2014. This means that any rules about selling shares in mining companies that were in this section are no longer part of the law. If you need information about selling mining shares now, you’ll need to look at other parts of the tax law or ask a tax expert for help.