Section 30
ActIn forceProvision 30 of 63
Section 30
(1)
Paragraph 31(a) comes into operation on the coming into operation of this Act.
Finance 33
(2)
Paragraph 31(b) has effect for the year of assessment 2017
and subsequent years of assessment.
(3)
Sections 32 and 33 come into operation on 1 January 2017.