Where land1 which attracts the operation of the provisions of the Opencast Coal Act 1958 relating to compensation in respect of minerals2 continues after the end of the period of occupation3 to be subject to a mining lease4 or order conferring working rights5 or to be held by the owner6 for the purposes of a mineral undertaking7, then for each year after the period of occupation8 the following must be assessed:
(1) the current value, as at the end of the period of occupation, of the expectation of making a profit for that year assessed with regard to the
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