Section 3

Sections 4, 5, 6, 9, 10, 11, 15, 16, 17, 18, 19, 20, 21 and 2 shall be deemed to have come into force on 21 October 1983.

Section 7 shall be deemed to have come into force on 1 January 1984.

Sections 12, 13 and 14 shall have effect for the year of assessment 1984 and subsequent years of assessment:

Provided that income which would have qualified for exemption or abatement under section 54A or 54B respectively of the Income

Tax Act 1967 immediately before the coming into force of this subsection shall be treated as exempt or abated income under that

Act.

Amendment of section 2