16. Section 32 of the principal enactment is hereby amended in subsection (1) of that section : "
(1) by the substitution in sub-paragraph (vii) of paragraph(a) of that subsection for the words and figures " commencing on or after April 1, 1992 at the appropriate rate ", of the words and figures " commencing on or after April 1, 1992, but prior to April 1, 1994, at the appropriate rate'"; |
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(2) by the addition, immediately after sub-paragraph (vii) of paragraph (a) of that subsection, of the following sub-paragraph :"
| | " (viii) in respect of any year of assessment commencing on or after April 1, 1994 at the appropriate rate specified in Part llF of the First Schedule to this Act ; ". | | |
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