| (a) | - | in section 163, in sub-section (3), in clause (a), after the words "this Chapter", the words, figures and letters "but before the 1st day of April, 2025" shall be inserted; |
| (b) | - | in section 165, after sub-section (2), the following sub-section shall be inserted, namely:- |
| - | "(3) The provisions of this section shall not apply to any consideration for any specified service received or receivable by a person on or after the 1st day of April, 2025.". |