(1) Section 141 of the Finance Act 1992 is amended -
(a) in subsection (2) -
(i) by deleting paragraph (d), and
(ii) by substituting "subsections (7) and (11) "for "subsections (7), (11) and (15) "in paragraph (s) (inserted by section 74 of the Finance Act 1996),
and
(b) in subsection (3) (inserted by section 56 (b) of the Finance Act 1993) by substituting "other than subsections (6), (7) and (11) "for "other than subsections (6), (7), (11) and (15) ".
(2) Subsection (1) (a) (i) comes into operation on such day as the Minister for Finance by order appoints.