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Section 3

of Finance Act 1993

ActIn forceProvision 3 of 9

Section 3

(1)

Except for section 4, paragraph 6(b) and section 7, this

Chapter shall have effect for the year of assessment 1993 and subsequent years of assessment.

(2)

Section 4 shall have effect for the year of assessment 1994

and subsequent years of assessment.

(3)

Paragraph 6(b) shall be deemed to have come into force for the year of assessment 1989.

(4)

Section 7 shall be deemed to have come into force on 30

October 1992.