Clause 1

This Act may be cited as the Income Tax (Amendment) Act 2009.(2) Section 35 shall be deemed to have come into operation on 1st April 2008.(3) Section 5(a) shall be deemed to have come into operation on 1st October 2008.(4) Sections 7(c), 20 and 23 shall be deemed to have come into operation on 22nd January 2009.(5) Section 14 shall be deemed to have come into operation on 1st April 2009.(6) Sections 2 and 27 shall be deemed to have come into operation on 4th May 2009.(7) Sections 25 and 33(c), (d) and (e) shall be deemed to have come into operation on 1st July 2009.(8) Sections 10, 11, 12 and 15 shall come into operation on 1st January 2010.(9) Sections 22 and 33(i) and (j) shall have effect for the year of assessment 2006 and subsequent years of assessment.(10) Sections 21, 26, 28(b), 29 (except in relation to section 37E(4A) and (8A)) and 30 (except in relation to section 37F(9A)) shall have effect for the years of assessment 2009 and 2010.(11) Section 5(c) shall have effect for the year of assessment 2009 and subsequent years of assessment.(12) Sections 3, 32, 33(a), (b), (f) and (k), 34, 36(a), 37, 39 and 40 shall have effect for the year of assessment 2010 and subsequent years of assessment.(13) Section 31 shall have effect for the year of assessment 2011 and subsequent years of assessment.