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Section 3

of Finance Act 1996

ActIn forceProvision 3 of 4

Section 3

(1)

Except for paragraphs 10(a), 10(b), 11(a), 11(b), 16(c) and section 17, this Chapter shall have effect for the year of assessment 1996 and subsequent years of assessment.

(2)

Paragraphs 10(a), 10(b), 11(a), 11(b) and 16(c) shall have effect for the year of assessment 1995 and subsequent years of assessment.

(3)

Section 17 shall have effect for the year of assessment 1997

and subsequent years of assessment.