Section 5

Paragraph 6(1)(i) of the principal Act is amended by substituting for the words “five years from the year of assessment 2012 and in respect of subparagraph (b) of that Part for a period of five years commencing from the year of assessment 2007” the words

“four years from the year of assessment 2016 and in respect of subparagraph (b) of that Part for the year of assessment 2016

and subsequent years of assessment”.

Act 773