(1) This Act may be cited as the Income Tax Act.
(2) Subject to subsection (3), this Act applies to—
(a) the income year 1988 and subsequent years of income; and
(b) the deduction of withholding tax from payments made on or after 1 January 1988.
(3) Sections 58 and 65 to 74 inclusive apply to tax on income derived in the year 1998 and each subsequent income year.
(Amended by Act 12 of 1999)