As enactedVersion · As enacted
Finance Act 2002 · As enacted · Part VI · Amendment to the Goods and Services Tax
27. Retrospective effect
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(1)
The amendment made to section 22 of the principal enactment—
(a)
by section 25(1) of this Act shall be deemed, for all purposes, to have come into force on April 1, 2001 ;
(b)
by section 25(2) of this Act shall be deemed, for all purposes, to have come into force on April 1, 1998.
(2)
The amendments made to section 2 and the
Schedule to the principal enactment by sections 23 and 26 respectively, of this Act shall be deemed for all purposes to have come into force on April 1, 2002.