(2)  Sections 12 and 20(b) shall have effect for the year of assessment 1989 and subsequent years of assessment.

(3)  Section 16(a) and (c) shall be deemed to have come into operation on 1st January 1989.

(4)  Sections 2 and 3(b) shall be deemed to have come into operation on 17th February 1989.

(5)  Sections 9, 10, 11, 13, 17(a) and 20(a) and (d) shall have effect for the year of assessment 1990 and subsequent years of assessment.