7. Retrospective effect

Paragraphs (11), (12) and (13) of section 3 (2) (iv)

and items (XLVIII), (XLIX) and (XLX) of the PART I of the

First Schedule shall be deemed, for all purposes, to have come into force on October 25, 2014, and item (xxviii) of the PART II of the First Schedule shall deemed to have come into effect from January 1, 2014.