14     Short title and commencement

(1)     This Act is called the Employment Tax Incentive Act, 2013.

(2)     Sections 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12 and 13 come into operation on 1 January 2014.

(3)     Section 10 effective on a date determined by the Minister of Finance in the Gazette.