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The Finance (No. 2) Act 2014 came into force on 1 January 2015 except for Sections 4, 5, 6, 7, 8, 9, 10, 12 and 16, subparagraphs 20(a)(iv)(B), paragraph 20(b), section 21, paragraphs 22(b) and (c), and section 23 which have effect for the year of assessment 2015 and subsequent years of assessment. Additionally, Sections 11, 13 and 14, paragraph 15(a), sections 17, 18 and 19, subsubparagraph 20(a)(iv)(A) and paragraph 22(a) and section 25 shall come into operation on the coming into operation of this Act. It is an Act to amend the Income Tax Act 1967, the Petroleum (Income Tax) Act 1967 and the Real Property Gains Tax Act 1976. 

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