Section 3

Subparagraphs 5(a)(ii), (iii), (iv) and paragraph 5(b) have effect for the years of assessment 2010, 2011 and 2012.

Section 8 has effect for the year ending 31 December 2009

and subsequent years.

Sections 9, 11, 12 and 13 come into operation on the coming into operation of this Act.

Section 10 has effect for the year of assessment 2011 and subsequent years of assessment.

Amendment of section 2