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Application of this Act.
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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.
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