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Section 3

of Finance (No. 2) Act 2017

ActIn forceProvision 3 of 25

Section 3

(1)

Sections 4, 7 and 8 have effect for the year of assessment 2019 and subsequent years of assessment.

(2)

Sections 5, 9, 10, 13 and 14 come into operation on the coming into operation of this Act.

(3)

Sections 6 and 12 have effect for the year of assessment 2018

and subsequent years of assessment.

(4)

Section 11 comes into operation on 1 January 2018.