(a) In this section -
"relevant body" means -
(i) a harbour authority within the meaning of the Harbours Act, 1946,
(ii) a company established pursuant to section 7 of the Harbours Act, 1996, and
(iii) any other company which controls a harbour and carries on a trade which consists wholly or partly of the provision in that harbour of such facilities and accommodation for vessels, goods and passengers as are ordinarily provided by harbour authorities specified in paragraph (i), and companies specified in paragraph (ii) which control harbours, situate within the State, in those harbours;
"relevant profits or gains" means so much of the profits or gains of a relevant body controlling a harbour situate within the State as arise from the provision in that harbour of such facilities and accommodation for vessels, goods and passengers as are ordinarily provided by -
(i) harbour authorities specified in paragraph (i), and
(ii) companies specified in paragraph (ii),
of the definition of "re
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