18. Exemption from income tax of the profits and income of any undertaking which provides certain services

The profits and income within the meaning of paragraph (a) of section 3 (other than any profits and income from the sale of capital assets), of any person or partnership from any undertaking which commences business on or after

April 1, 2000, for the provision of services of refrigerated transport or cold-room-storage or other services ancillary thereto, shall be exempt from income tax for a period of five years reckoned from the commencement of the year of assessment in which such undertaking commences to carry on business.