(1) Part 41 of the Principal Act is hereby amended -

(a) in section 950(1), by the substitution, in the definition of "specified return date for the chargeable period", of the following paragraph for paragraph (a):

"(a) where the chargeable period is a year of assessment, the 31st day of January in the year of assessment following that year; but as respects -

(i) such year of assessment (not being earlier than the year 1998–99) as the Minister for Finance shall by order appoint, and

(ii) each year of assessment following the year to which subparagraph (i) relates,

the 30th day of November following the year of assessment,",

and

(b) in section 958 -

(i) in subsection (2) -

(I) by the substitution of the following paragraphs for paragraphs (a) and (b):

"(a) where the chargeable period is a year of assessment for income tax and subject to subsection (10), on or before the 1st day of November in the year of assessment; but as respects -

(i) such year of assessment (not being earlier than the year 1999-2000) as the Minister for Finance shall by order appoint, and