Finance Act, 1935

Income tax on certain quarries.

4.Section 8 of the Finance Act, 1929 (No, 32 of 1929), and Part I of the First Schedule to that Act shall be construed and have effect as if at the passing of that Act the rules of No. III of Schedule A of the Income Tax Act, 1918, applied to quarries or pits of sand, gravel, or clay, and consequently the lands, tenements, hereditaments or heritages mentioned in the first column of the said Part I of the said Schedule shall be deemed to include such quarries or pits as aforesaid and income tax in respect thereof shall be chargeable accordingly.