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Section 3

of Finance Act 2014

ActIn forceProvision 3 of 52

Section 3

(1)

Sections 4, 5, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18,

19, 21, 22, 25, 26 and 30 have effect for the year of assessment 2014 and subsequent years of assessment.

(2)

Sections 6, 20, 23, 24, 27, 28, 29, 31 and 32 come into operation on the coming into operation of this Act.

amendment of section 2