Commencement provisions: specified amendment paragraphs deemed to have earlier effect under the Finance (Amendment) Act; remaining provisions commence immediately. The Finance (Amendment) Act, 1987 amends the Finance Act, 1987 and provides commencement rules: sub clause (ii) of clause (b) of section 3 and clause (c) of section 4 are deemed to have come into force on 19th September, 1987, while the remaining provisions come into force immediately.