Section 3

Sections 16 and 18 shall be deemed to have come into force on 19 October 1984.

Sections 5, 8 and 14 shall be deemed to have come into force on 21 October 1983.

Paragraph 4(b), section 13, paragraphs 15(b) and 19(g) shall have effect for the year of assessment 1984 and subsequent years of assessment.

Section 7 shall be deemed to have come into force for a passage commencing on or after 19 October 1984.

Amendment of section 3A