3. Amendment of section 3 of the principal enactment

Section 3 of the principal enactment is hereby amended in subsection (1) of that section by the substitution for the words “Notwithstanding the provisions of section 2, the tax shall not be” of the words and figures

“Notwithstanding the provisions of section 2, for any period prior to January 1, 2020, the tax shall not be”.