(1) That in this Resolution "the principal section" means section 6 of the Finance Act, 1946 (No. 15 of 1946).
(2) That in relation to capital expenditure within the meaning of the principal section incurred on or after the 6th day of April, 1960, the principal section shall have effect as if the following definition were substituted in subsection (1) for the definition of the word "mine":
"the word `mine' means a mine which is operated for the purpose of obtaining, whether by underground or surface working, any scheduled mineral, mineral compound or mineral substance as defined in section 2 of the Minerals Development Act, 1940 (No. 31 of 1940);".
(3) That subsection (5) of the principal section shall be amended by the addition at the end thereof of the following proviso:
"Provided that the total of the allowances shall not exceed the estimated difference.".
(4) That paragraph (a) of subsection (8) of the principal section shall be amended by the substitution of "paragraph (3) of the said Rule 5 were omitted from that Rule" for "the proviso to the said paragraph (2) were omitted therefrom".
(5) That the following subsection shall be inserted after subsection (12) of the principal section:
"(12A) Where for any year of assessment a company is entitled to relief from income tax by virtue of the Finance (Profits of Certain Mines) (Temporary Relief from Taxation) Act, 1956 (No. 8 of 1956), or Part II of the Finance (Miscellaneous Provisions) Act, 1956 (No. 47 of 1956), then, for the purposes of subsections (5), (10), (11) and (12) of this section, there shall be deemed to have been granted, for that year in respect of any expenditure, the full mine development allowance which, on due claim, could have been granted for that year in respect of that expenditure, unless that allowance has in fact been granted."