4. Retrospective effect

The provisions of this Act shall be deemed to have come into force on April 1, 2000, and accordingly, where the stamp duty payable on an invoice for the import of goods has been compounded by the Director-General of Customs, in accordance with the provisions of section 13 of the principal enactment as amended by section 3 of this Act, at any time during the period commencing on April 1, 2000 and ending on the date on which this Act is certified as an Act of

Parliament, such compounding shall be deemed to have been, and to be, validly made.