Section 3

Section 6 (except for subparagraph 6(a)(i)) shall have effect for the year of assessment 1994 and subsequent years of assessment.

Subparagraph 6(a)(i) shall be deemed to have come into force for the year of assessment 1991.

Paragraphs 19(c) and (e) shall come into force on 28

October 1994.

Amendment of section 3