Retroactive commencement: Finance (Amendment) Act confers retrospective effect and amends prior finance enactments, altering operative dates. The Finance (Amendment) Act, 1998 amends provisions of the Finance Act, 1979 and the Finance (No. 2) Act, 1996, and is designated as the Finance (Amendment) Act, 1998, being declared deemed to have come into force on a specified earlier date, thereby giving retrospective effect to its amendments.
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The Finance (Amendment) Act, 1998 amends provisions of the Finance Act, 1979 and the Finance (No. 2) Act, 1996, and is designated as the Finance (Amendment) Act, 1998, being declared deemed to have come into force on a specified earlier date, thereby giving retrospective effect to its amendments.
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