Section 3
ActIn forceProvision 3 of 14
Section 3
(1)
Except for sections 7, 8, 13, 15 and 16 this Chapter shall have effect for the year of assessment 1990 and subsequent years of assessment.
6
(2)
Sections 7, 8 and 15 shall be deemed to have effect for the year of assessment 1989 and shall have effect for subsequent years of assessment.
(3)
Section 13 shall be deemed to have come into force on 1
January 1989.
(4)
Section 16 shall have effect for the year of assessment 1991
and subsequent years of assessment.