(1) Except where otherwise provided by or under this Act, this Act shall be deemed to have come into force -
(a) in relation to income tax, for the year 1997-98 and subsequent years of assessment,
(b) in relation to corporation tax, for accounting periods ending on or after the 6th day of April, 1997, and
(c) in relation to capital gains tax, for the year 1997-98 and subsequent years of assessment.
(2) So much of any provision of this Act as -
(a) authorises the making, variation or revocation of any order or regulation or other instrument,
(b) relates to the making of a return, the furnishing of a certificate or statement or the giving of any information, including any such provision which imposes a duty or obligation on -
(i) the Revenue Commissioners or on an inspector or other officer of the Revenue Commissioners, or
(ii) any other person,
(c) imposes a fine, forfeiture or penalty,
(i) except where the tax concerned is all income tax for years of assessment before the year 1997
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