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Contents

Finance Act 1994 · Updated to 1 Jan 2006 · Chapter II · Amendments to the Income Tax Act 1967

3. Commencement of amendments to the Income Tax Act 1967

(1)

Except for sections 4, 7, paragraphs 8(d), 10(a), sections 11, 12, 13, 14, 17, 18, 19, 20, 21, 22, 23, 24, 25, paragraph 28(d)

and section 29, this Chapter shall have effect for the year of assessment 1994 and subsequent years of assessment.

(2)

Section 4, paragraph 10(a) and section 11 shall be deemed to have come into force on 1 June 1991.

(3)

Section 7, paragraph 8(d), sections 12, 14, and 29 shall come into force on 1 January 1994.

(4)

Section 13 shall be deemed to have come into force on 1

January 1993.

(5)

Paragraph 28(d) shall be deemed to have come into force on 16 February 1993.

(6)

Sections 17, 18, 19, 20, 21, 22, 23, 24 and 25 shall have effect upon the coming into force of this Act.

Report

Chapter III

Amendments to the Petroleum (Income Tax) Act 1967