Section 5
Where a contributor has not made an election under section 3
of Income Tax (Tin Buffer Stock Contributions and Repayments) Act 1974
ActIn forceProvision 5 of 6
Section 5
relating to contributions paid by him in respect of tin concentrates sold by him in the course of the carrying on of a business of his which includes the working of a mine, any repayment made in respect of those contributions shall be exempt from income tax.