11. (1) The Business Franchise (“X” Videos) Act 1990 and the Taxation (Administration) Act 1987 are amended as set out in the Schedule.
(2) The amendments effected by subsection (1) shall be taken to have commenced on 1 January 1996.
(3) Notwithstanding the amendments of the Business Franchise (“X” Videos) Act 1990 effected by subsection (1), a reference in paragraph 5 (3) (d) or 10 (1) (c) or (d) of that Act to the Classification (Publications, Films and Computer Games) (Enforcement) Act 1995 shall, in relation to a contravention or offence that occurred at any time before the expiration of 31 December 1995, be read as a reference to the Publications Control Act 1989 .