Section 3
ActIn forceProvision 3 of 17
Section 3
(1)
Except for sections 6, 7, 11, 12 and paragraph 18(a), this
Chapter shall have effect for the year of assessment 1992 and subsequent years of assessment.
(2)
Sections 6, 11, 12 and paragraph 18(a) shall be deemed to have effect for the year of assessment 1991 and subsequent years of assessment.
(3)
Section 7 shall be deemed to have come into force on 1
January 1990.
Amendment of section 18