Finance (Profits of Certain Mines) (Temporary Relief From Taxation) Act, 1956

Application of this Act.

2.—This Act applies to the profits (hereinafter in this Act referred to as the profits) of a company (hereinafter in this Act referred to as the company), incorporated in the State and resident therein for the purposes of income tax, derived from the working of a qualifying mine (hereinafter in this Act referred to as the mine) in relation to which the company commences to trade on a day (hereinafter in this Act referred to as the commencement day) within the period of five years beginning on the 6th day of April, 1956.