Finance (Taxation of Profits of Certain Mines) Act, 1974

Short title, construction and commencement.

18.—(1) This Act may be cited as the Finance (Taxation of Profits of Certain Mines) Act, 1974.

(2) This Act shall, so far as it relates to income tax, be read and construed together with the Income Tax Acts and shall, so far as it relates to corporation profits tax, be read and construed together with the Acts relating to corporation profits tax.

(3) This Act shall be deemed to have come into force and shall take effect as on and from the 6th day of April, 1974.