Retrospective effect of amendment
3. The amendment made to the principal enactment by section 2 of this Act shall be deemed for all purposes to have come into operation on January 1, 1982, and accordingly, where any penalties have been levied and collected between January 1, 1982 and the date of commencement of this Act, at the rates set out in section 29 of the principal enactment as amended by section 2 of this Act, such penalties shall be deemed to have been lawfully levied and collected under the principal enactment as amended by this Act. |