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Section 3

of Finance Act 1995

ActIn forceProvision 3 of 39

Section 3

(1)

Except for section 6, paragraphs 19(c) and (e), this Chapter shall have effect for the year of assessment 1995 and subsequent years of assessment.



Act 531

(2)

Section 6 (except for subparagraph 6(a)(i)) shall have effect for the year of assessment 1994 and subsequent years of assessment.

(3)

Subparagraph 6(a)(i) shall be deemed to have come into force for the year of assessment 1991.

(4)

Paragraphs 19(c) and (e) shall come into force on 28

October 1994.