Section 105 of the Finance Act, 1995, is hereby amended by the substitution of the following subsection for subsection (3):
"(3) Subject to the provisions of this section, the provisions of -
(a) Part 40, other than sections 942, 943 and (in so far as it relates to those sections) 944 of the Taxes Consolidation Act, 1997, and
(b) section 957 of that Act,
shall, with any necessary modifications, apply as they apply for the purpose of income tax.".