s 15
(1) Section 3 of the Finance Act 1991 is Amendment amendedof section 3. (a) by inserting, after the figure and punctuation mark "7" in subsection (1), the figure and punctuation mark "8,"; and (b) by inserting, after the figure and punctuation mark "7," in subsection (3), the figure and punctuation mark "8," (2) The amendments in paragraphs (a) and (b) of subsection (1) shall have effect for the years of assessment 1991 and 1992 respectively.