Income Tax Management Act (Cap. 372), article 60

60. (1) The provisions of article 4(4A) of the Income Tax Act as in force immediately before the coming into force of this Act and the Income Tax (Amendment) (No.2) Act, 1994, shall continue in force with respect to every capital assets return mentioned in that sub-article with respect to the years of assessment mentioned in that sub-article up to the year of assessment 1994. Cap. 123. (2) The provisions of the Income Tax Act with respect to returns of income and capital assets for the years of assessment up t o th e y ear of a sse ssm en t 19 94, shal l con tin ue in f or ce, a s immediately in force before the coming into force of this Act.