

On 25/05/2013,
you requested for the version in force on 25/05/2013
incorporating all amendments published on or before 25/05/2013.
The closest version currently available is that of 16/12/2008.

1.
—(1) This Act may be cited as the Income Tax (Amendment) Act 2008.
(2) Sections 2(b) and 23 shall be deemed to have come into operation on 13th February 2007.
(3) Section 31(a) and (b) (in relation to section 37(18A) and (18D)) shall be deemed to have come into operation on 15th February 2007.
(4) Sections 8 and 16 shall be deemed to have come into operation on 1st September 2007.
(5) Section 6(g) shall be deemed to have come into operation on 6th December 2007.
(6) Section 40 shall be deemed to have come into operation on 17th January 2008.
(7) Sections 6(c), (d) and (e), 11, 12, 13, 24, 25(b) (in relation to the insertion of section 14Q) and 32(b) (in relation to section 37C(15)(e)) shall be deemed to have come into operation on 16th February 2008.
(8) Sections 17(a) (in relation to section 13S(1)(a) and (b), (1A) and (1B)) and (d), 18, 30, 42, 55 and 57(c) shall be deemed to have come into operation on 1st April 2008.
(9) Section 46 shall come into operation on 1st January 2009.
(10) Section 19(b) to (l) shall have effect for the year of assessment 2008 and subsequent years of assessment.
(11) Sections 2(a) and (c), 5, 7, 9, 10, 14, 17(a) (in relation to section 13S(1)(c)), (b) and (c), 19(a), 20, 21, 22, 25(a) (in relation to section 15(1)(i)(ii) and (iii)) and (b) (in relation to the insertion of section 14DA), 26, 27, 29, 32(b) (in relation to section 37C(15)(f)), (c) and (d), 33, 34, 35, 36, 38, 39, 45, 47, 48, 49, 50, 53(b) and (c), 54 and 57(a), (b) and (d) shall have effect for the year of assessment 2009 and subsequent years of assessment.



