Section 1

Paragraph 2(a) and sections 13 and 15 come into operation on the coming into operation of this Act.

Paragraph 2(b) and sections 3, 4, 5, 6, 7, 9, 10, 11, 12 and 14

have effect for the year of assessment 2020 and subsequent years of assessment.

Section 8 is deemed to have come into operation on 1 January 2019.

4

Amendment of section 2