Section 143B: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 143B(1)(a): amended, on 29 August 2011, by section 184 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 143B(3): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).