14. The First Schedule to the principal enactment as last amended by Act No. 24 of 1997, is hereby further amended in Part IV of that Schedule as follows :-
(a) in paragraph (d) of that Part by the substitution for the words and figures "for any year of assessment commencing on or after April 1, 1997", of the words and figures "for any year of assessment commencing on or after April 1, 1997 but prior to April 1, 1999."; |
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(b) by the addition, immediately after paragraph (d) of that Part of the following paragraph :-
| | "(e) for any year of assessment commencing on or after April 1, 1999- | | |
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