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of <h1>Finance Bill 2013 amends Finance Act 1994: Section 66 references now mean Section 66B, effective retroactively from July 2012.</h1> Clause 93(C) of the Finance Bill, 2013, introduces a new section 66BA into the Finance Act, 1994. This section clarifies that any mention of section 66 in the Finance Act or any other current legislation should be interpreted as a reference to section 66B. This amendment is applied retrospectively, taking effect from July 1, 2012, for the purposes of service tax levy and collection.
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