Section 3

Sections 5, 6, 7, 8, 9 and 11, paragraphs 12(a), (b), (c)

and (d) in respect of paragraph 46(1)(n) of the Income Tax

Act 1967, sections 13, 14, 22 and 24, paragraphs 25(b), (c)

and (d), paragraph 26(a), section 27 and paragraph 28(c) have effect for the year of assessment 2016 and subsequent years of assessment.

Subparagraph 4(a)(iii), paragraph 4(b), sections 15, 19, 20, 21

and 23, and paragraphs 26(b), (c) and (d), and Part II come into operation on the coming into operation of this Act.

Paragraph 28(b) has effect for the year of assessment 2016, 2017 and 2018.

Paragraph 10(c) in respect of paragraph 39(1)(q) of the

Income Tax Act 1967, comes into operation on 1 January 2016.

Paragraph 12(d) in respect of paragraph 46(1)(o) of the

Income Tax Act 1967, has effect for the year of assessment 2016

until the year of assessment 2020.

Section 16 has effect for the year ending 31 December 2016

and subsequent years.

Section 18 has effect for the year of assessment 2018 and subsequent years of assessment.

Finance 9

Amendment of section 2