Section 3
ActIn forceProvision 3 of 105
Section 3
(1)
Sections 10, 11, 12, 15, 16, 17, 18, 19, 24, 27, 28, 29 and 30
and paragraphs 23(a), (b), (c) and (d) have effect from the year of assessment 2019 and subsequent years of assessment.
(2)
Section 13 has effect for the years of assessment 2019, 2020 and 2021.
(3)
Section 14 has effect for the years of assessment 2019, 2020,
2021, 2022, 2023 and 2024.
(4)
Paragraph 4(b) and sections 5, 6, 6A, 7, 8, 19A and paragraph 23(aa) come into operation on the coming into operation of this Act.
(5)
Paragraph 4(a) and sections 9, 20, 21, 22 and 26 come into operation on 1 January 2019.