3.—(1) For the purposes of this Act each of the following periods shall be a sale (wheat) year, that is to say—
(a) the period of twelve months commencing on the 1st day of September, 1935,
(b) the period of twelve months commencing on each subsequent 1st day of September.
(2) In this Act the expressions “the sale (wheat) year 1935-36” and “the sale (wheat) year 1936-37” mean the sale (wheat) years commencing respectively on the 1st day of September, 1935 and the 1st day of September, 1936.