Amendment to Section 7 clarifies temporal scope by inserting 'before the 1st day of June, 1992' operative from that date. Amendment inserts a temporal limitation into section 7(2) of the Expenditure-tax Act by adding the words 'before the 1st day of June, 1992' after the reference to 'section 3', thereby restricting the operative scope of that reference to matters occurring prior to that date and declaring the insertion effective from the 1st day of June, 1992.