Section 3

Subparagraph 4(a)(iv) has effect for the year of assessment 2024.

Sections 6, 7, 8, 9 and 10 and paragraphs 16(c), (e)

and (f) have effect for the year of assessment 2024 and subsequent years of assessment.

Sections 11, 14 and 15 are deemed to have come into operation on 1 January 2023.

Amendment of section 46