Section 3

Sections 7, 8, 14 and 15 and paragraph 21(g) shall come into force on 1 January 1999.

Section 10 shall be deemed to have come into force on 17

October 1997.

Section 18 shall have effect upon the coming into force of this Act.

Paragraph 21(d) shall have effect for the year of assessment 1999 and subsequent years of assessment.

Deletion of section 3C