14. Section 32 of the principal enactment is hereby amended as follows : -
(1) in paragraph (a) of subsection (1) of that section -
| | (a) by the substitution, in subparagraph (ii) of that paragraph, for the expression "in respect of any year of assessment commencing on or after April 1, 1980 ", of the expression " in respect of the year of assessment commencing on April 1, 1980, and in. respect of the next three years of assessment immediately succeeding that year of assessment"; and | | |
| | (b) by the insertion immediately after subparagraph -
| | | (ii) of that paragraph, of the following sub-paragraph : |
| " (iii) in respect of any year of assessment commencing on or after April 1, 1984, at the appropriate rates specified in Part IIA of the First Schedule to this Act; " ; and |
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(2) by the repeal of the proviso to subsection (1) and the substitution therefor of the following new proviso : |
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