Section 3

Section 19, paragraph 20(b), sections 23 and 27 shall be deemed to have come into force on 14 December 1990.

Sections 7, 8, 10, paragraphs 11(a), 11(b) and section 26

shall have effect for the year of assessment 1992 and subsequent years of assessment.

Section 21, paragraphs 28(d) and (e) shall be deemed to have come into force on 1 October 1989.

Deletion of section 3A