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    <description>The Finance Act, 2016 amends the Finance Act, 2015 by omitting clause (ii) of section 4 effective from the earlier stated date; substituting a &quot;notwithstanding&quot; qualifier into the provision addressing credit balances to establish its precedence over other law; omitting an entire subsection elsewhere in the Act; and deleting a clause within another subsection, with the latter three changes effective from the later stated date.</description>
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      <description>The Finance Act, 2016 amends the Finance Act, 2015 by omitting clause (ii) of section 4 effective from the earlier stated date; substituting a &quot;notwithstanding&quot; qualifier into the provision addressing credit balances to establish its precedence over other law; omitting an entire subsection elsewhere in the Act; and deleting a clause within another subsection, with the latter three changes effective from the later stated date.</description>
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