Section 3

Section 4 shall be deemed to have come into force on 24

October 1998.

Sections 6 and 10 shall have effect for the year of assessment 2000 and subsequent years of assessment.

Section 8 shall be deemed to have effect for the year of assesment 1995 and subsequent years of assesment.

Section 13 shall be deemed to have effect for the year of assessment 1998 and subsequent years of assessment.

Amendment of section 13