Clause 1

This Act may be cited as the Income Tax (Amendment) Act 2004.(2) Sections 5(a) and (c) and 28(e) shall be deemed to have come into operation on 1st January 2003.(3) Section 28(d) shall be deemed to have come into operation on 1st October 2003.(4) Sections 26(a), (b) and (c) and 54(b) and (c) shall be deemed to have come into operation on 1st November 2003.(5) Sections 6, 9(g), (h) and (j), 28(f), (m), (n) and (o) and 54(a) shall be deemed to have come into operation on 1st January 2004.(6) Sections 5(e), (f), (g) and (h), 9(a) and (f), 24(c), (d), (e) and (f), 30, 33, 34, 39 and 56 shall be deemed to have come into operation on 27th February 2004.(7) Section 13 shall be deemed to have come into operation on 1st July 2004.(8) Sections 9(i), 29, 38(a) and 42 shall come into operation on 1st January 2005.(9) Sections 28(c), (h), (q) and (r) shall have effect for the year of assessment 2003 and subsequent years of assessment.(10) Sections 2(c), 5(b), 7, 8, 10(a) and (e), 11, 22, 23, 26(e), 27, 28(a), (g), (i), (j), (k), (l) and (p), 31, 32(a), (d), (h) and (j), 38(b), 40, 43, 45, 53 and 55 shall have effect for the year of assessment 2005 and subsequent years of assessment.