Section 3

Section 5 is deemed to have effect from the year of assessment 2002 and subsequent years of assessment.

Sections 7, 18 and 24 shall come into operation on 21

September 2002.

Sections 14, 15 and 27 shall have effect on the coming into operation of this Act.

Paragraph 19(b) is deemed to have effect from the year of assessment 2001 and subsequent years of assessment.

Sections 25 and 26 are deemed to have effect from the year of assessment 2000 (current year) and subsequent years of assessment.

Amendment of section 6