Finance Act 1995
1995 c. 4 - continued

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SCHEDULE 29
Section 162.  
  Repeals
 
Part I
 
Alcoholic Liquor
 


(1) Low-Strength Liquor
Chapter Short title Extent of repeal
1979 c. 4. The Alcoholic Liquor Duties Act 1979. In section 55A(1), the words "exceeding 1.2 per cent, but".
Section 60(1A).
Section 63(2).
1988 c. 39. The Finance Act 1988. In Schedule 1, in Part II, paragraph 8 and in paragraph 9 the words from "and after" to the end.


  These repeals have effect in accordance with section 1 of this Act.
(2) Alcoholic Ingredients Relief
Chapter or Number Citation Extent of repeal
1979 c. 4. The Alcoholic Liquor Duties Act 1979. Section 6A.
Section 45.
Section 60(1) and (2).
Section 63(1).
1988 c. 39. The Finance Act 1988. In Schedule 1, paragraph 2.
1991 c. 31. The Finance Act 1991. In Schedule 2, paragraph 12.
SI 1992/3158. The Excise Duty (Amendment of the Alcoholic Liquor Duties Act 1979 and the Hydrocarbon Oil Duties Act 1979) Regulations 1992. Regulation 2(4).

(3) Denatured Alcohol
Chapter Short title Extent of repeal
1979 c. 4. The Alcoholic Liquor Duties Act 1979. In section 1(2), the words "but does not include methylated spirits".
In section 2—


    (a) in subsection (1), the words "methylated spirits"
    (b) in subsection (7), the words "or in any methylated spirits" and the words "or methylated spirits" and
    (c) in subsection (8), the words "or methylated spirits".

In section 4(1), the definition of "methylated spirits".
Section 9.
Section 77(1)(b).
1979 c. 5. The Hydrocarbon Oil Duties Act 1979. In section 27(3), in the Table, the words ""methylated spirits"".
1990 c. 29. The Finance Act 1990. Section 8.
1993 c. 34. The Finance Act 1993. Section 8.
1994 c. 9. The Finance Act 1994. In Schedule 4, paragraph 47.
In Schedule 5, in paragraph 3—


    (a) in sub-paragraph (1)(o), the words "methylated spirits and" and
    (b) in sub-paragraph (2), the words "methylated spirits".

  The powers in section 5(6) and (7) of this Act shall apply in relation to these repeals as they apply in relation to the provisions of that section and Schedule 2 to this Act.
 
Part II
 
Road Fuel Gas
 

Chapter Short title Extent of repeal
1979 c. 5. The Hydrocarbon Oil Duties Act 1979. Section 8(7).


 
Part III
 
Betting and Gaming etc.
 

Chapter Short title Extent of repeal
1981 c. 63. The Betting and Gaming Duties Act 1981. Sections 28(4) and 29(4).
In section 33(1), in the definition of "gaming", the words "(except where it refers to a machine provided for gaming)".
In Schedule 4, paragraph 13.
1993 c. 34. The Finance Act 1993. Section 16(8).
1994 c. 9. The Finance Act 1994. In Schedule 3, paragraph 3(8).


        1.    These repeals, except the repeals of sections 28(4) and 29(4) of the Betting and Gaming Duties Act 1981, have effect in accordance with section 14 of this Act.
        2.    The repeals of sections 28(4) and 29(4) of that Act come into force with the passing of this Act.
 
Part IV
 
Air Passenger Duty
 

Chapter Short title Extent of repeal
1994 c. 9. The Finance Act 1994. In Schedule 5, in paragraph 9, the word "and" immediately preceding sub-paragraph (d).


  This repeal has effect in accordance with section 16 of this Act.
 
Part V
 
Vehicle Excise and Registration
 


(1) Exemptions
Chapter Short title Extent of repeal
1994 c. 22. The Vehicle Excise and Registration Act 1994. In Schedule 2, paragraphs 1, 12, 13, 14, 15, 16, 17 and 21.
1968 c. xxxii. The Port of London Act 1968. In section 199, paragraph (a) of the proviso to each of subsections (3) and (5).


  These repeals come into force on 1st July 1995.
(2) Rates
Chapter Short title Extent of repeal
1994 c. 22. The Vehicle Excise and Registration Act 1994. Section 17(3) to (7).
In section 61, in subsection (3), paragraph (c) and the word "and" immediately preceding it, and subsections (4), (5) and (7).
In section 62(1) the definitions of "built-in road construction machinery", "farmer's goods vehicle", "road construction machinery" and "road construction vehicle"
In Schedule 1—


    (a) paragraph 4(2)(a), (b) and (f) and (3);
    (b) paragraph 8;
    (c) in paragraph 10, in each of sub-paragraphs (2) and (3), the words "(or relevant maximum weight)", and sub-paragraph (4);
    (d) paragraphs 12, 14(b) and (c) and 17(1)(c) to (e) and (2).

  These repeals have effect in accordance with Parts III, IV and IX of Schedule 4 to this Act.
(3) Other Repeals
Chapter Short title Extent of repeal
1994 c. 22. The Vehicle Excise and Registration Act 1994. In section 31(5)(b) the words "(or an amount equal to the duty due)".
In section 37(2) the words "(or, in Scotland, on indictment or on summary conviction)" and "(or, in Scotland, the statutory maximum)".
In section 41(1)(b) the words "182 or" and "183 or".
        1.    The repeal in section 31(5)(b) applies in relation to offences committed after the day on which this Act is passed.
        2.    The repeals in sections 37(2) and 41(1)(b) apply in relation to proceedings begun after the day on which this Act is passed.
 
Part VI
 
Value Added Tax
 


(1) Fuel and Power
Chapter Short title Extent of repeal
1994 c. 23. The Value Added Tax Act 1994. In Schedule 13, paragraph 7.


  This repeal has effect in accordance with section 21 of this Act.
(2) Agents
Chapter Short title Extent of repeal
1994 c. 23. The Value Added Tax Act 1994. In section 47(3), the words "goods or".
  This repeal has effect in accordance with section 23(4)(b) of this Act.
(3) Margin Schemes
Chapter Short title Extent of repeal
1994 c. 23. The Value Added Tax Act 1994. Section 32.
  This repeal comes into force on the day appointed by an order under section 24(2) of this Act.
(4) Appeals
Chapter Short title Extent of repeal
1994 c. 23. The Value Added Tax Act 1994. In section 84(2) the words ", except in the case of an appeal against a decision with respect to the matter mentioned in section 83(l),".
  This repeal has effect in accordance with section 31 of this Act.
 
Part VII
 
Insurance Premium Tax
 

Chapter Short title Extent of repeal
1994 c. 9. The Finance Act 1994. In section 53(5), paragraph (c) and the word "and" immediately preceding it.


  This repeal has effect in accordance with paragraph 2 of Schedule 5 to this Act.
 
Part VIII
 
Income Tax, Corporation Tax and Capital Gains Tax
 


(1) Schedule A
Chapter Short title Extent of repeal
1988 c. 1. The Income and Corporation Taxes Act 1988. Sections 22 and 23.
Section 34(9).
In section 354(2)(a), the words "or any of the other payments mentioned in section 25(1)".
In section 779(13)(a), the words "allowable by virtue of sections 25, 26 and 28 to 31 and Schedule 1".
1989 c. 26. The Finance Act 1989. Section 170(1).
1990 c. 1. The Capital Allowances Act 1990. In section 9(6), paragraph (a) and, in paragraph (b), the words "if it is a charge to corporation tax".
In section 92(2), paragraph (a) and, in paragraph (b), the words "if it is a charge to corporation tax".
In section 132(4), paragraph (a) and, in paragraph (b), the words "if it is a charge to corporation tax".
1991 c. 31. The Finance Act 1991. In Schedule 15, paragraph 18.


  These repeals come into force in accordance with section 39(4) and (5) of this Act.
(2) Interest Relief for Commercially Let Property
Chapter Short title Extent of repeal
1988 c. 1. The Income and Corporation Taxes Act 1988. In section 353—


    (a) in subsection (1A), paragraph (b) and the word "and" immediately preceding that paragraph;
    (b) in subsection (1B), paragraph (b) and the word "or" immediately preceding that paragraph;
    (c) subsections (1C) and (1D); and
    (d) in subsection (1E), the words "the following factors, that is to say", and paragraph (b) and the word "and" immediately preceding that paragraph.

Section 354(4).
In section 355—


    (a) in subsection (1), the words from "or" at the end of paragraph (a) to the end of the subsection; and
    (b) subsection (4).

In section 356A(3), the words "or but for section 353(1C)(a) would be".
In section 356D(1), the words from "in a case" to "358".
In section 357(1), the words from "in a case" to "358".
Section 358(4A).
In section 366(1)(c), the words "355(4) or".
In section 370—


    (a) in subsection (6), in paragraph (a), the words "in paragraph (a)", and paragraph (b) and the word "and" immediately preceding it;
    (b) subsection (6A); and
    (c) in subsection (7), in paragraph (a), the words from "and paragraph (b)" to "omitted", and in paragraph (aa), sub-paragraph (ii).

1994 c. 9. The Finance Act 1994. In Schedule 9, paragraphs 4 to 6, 7(2) to (4) and 8.
  These repeals come into force in accordance with section 42(3) to (5) of this Act.
(3) Beneficial Loans: Replacement Loans
Chapter Short title Extent of repeal
1988 c. 1. The Income and Corporation Taxes Act 1988. Section 160(5)(b).
  This repeal has effect in accordance with section 45(5) of this Act.
(4) Roll-over Relief: Groups
Chapter Short title Extent of repeal
1992 c. 12. The Taxation of Chargeable Gains Act 1992. In section 175(1), the words from "(unless" to the end.
  This repeal has effect where the acquisition of, or of the interest in, the new assets is on or after 29th November 1994.
(5) Life Assurance Business
Chapter Short title Extent of repeal
1988 c. 1. The Income and Corporation Taxes Act 1988. In section 75(4), the words "and insurance".
In section 241(5), the words from "(that is to say," to "otherwise be liable)".
In section 242(1)(b), the words "for purposes of section 241(3)".
In section 242(9), the words "by virtue of section 241(5)".
In section 431(2), the definitions of "general annuity business" and "pension business", "annuity fund", "basic life assurance business", "basic life assurance and general annuity business", "offshore income gain" and "overseas life assurance business", the word "and" following the definition of "overseas life insurance company" and the definition of "UK distribution income".
Section 431(2A) to (6).
Section 431AA.
Section 432C(5)(a).
Section 434(2) and (7).
In section 436(3)(d), from the word "and" following sub-paragraph (i) to the end of the paragraph.
Section 437(6).
In section 441, in subsection (1), the words "resident in the United Kingdom" and subsection (7).
Sections 444C to 444E.
In section 474(1), paragraph (b) and the word "and" immediately preceding it.
In section 475(2)(a), the words from "or," to "life assurance business".
In Schedule 19AC, paragraphs 2(2), 3(4), 4(2), 5(2), 6(3), (4) and (6), 7(3), 8(4), 9(2) and (3), 10(3), 11(2) and (6), 12(2), 13(3), 14(3) and 15(2).
In Schedule 28, in Part I, paragraph 3(4).
1989 c. 26. The Finance Act 1989. In Schedule 6, paragraph 2.
In Schedule 8, paragraph 4.
In Schedule 8A, paragraph 2(11).
1990 c. 29. The Finance Act 1990. Section 45(8).
In Schedule 6—


    (a) paragraph 1(2)(a);
    (b) in paragraph 1(2)(b), the definitions of "basic life assurance business", "linked assets" and "overseas life assurance business" and
    (c) paragraph 1(3) and (4).

In Schedule 7, paragraph 7.
1991 c. 31. The Finance Act 1991. In Schedule 7, paragraphs 2, 3, 6 and 10.
1992 c. 12. The Taxation of Chargeable Gains Act 1992. In Schedule 10, paragraph 14(63)(b)(iv).
1993 c. 34. The Finance Act 1993. Section 99.
Section 100(1) and (2)(a).
1994 c. 9. The Finance Act 1994. Section 143.
Section 176(1).
In Schedule 16, paragraph 5(2) and (3).
In Schedule 17, paragraph 4.
        1.    The following repeals have effect in accordance with paragraph 55 of Schedule 8 to this Act—

    the repeal of the definitions of "offshore income gain" and "overseas life assurance business" in section 431(2) of the Taxes Act 1988,
    the repeal in section 441(1) of that Act,
    the repeal of section 444C of that Act so far as it relates to subsection (2)(a) of that section,
    the repeals in sections 474 and 475 of that Act,
    the repeals of paragraphs 6(3) and (4) and 11(2) of Schedule 19AC to that Act,
    the repeal in Schedule 28 to that Act,
    the repeal of the definition of "overseas life assurance business" in paragraph 1(2)(b) of Schedule 6 to the Finance Act 1990 and the repeal in Schedule 7 to that Act,
    the repeal of paragraph 10 of Schedule 7 to the Finance Act 1991, and
    the repeal in the Taxation of Chargeable Gains Act 1992.
        2.    The repeals other than those listed above have effect in accordance with paragraph 57 of Schedule 8 to this Act.
        3.    The repeal of the definitions of "general annuity business" and "basic life assurance business" in Chapter I of Part XII of the Taxes Act 1988 does not affect the meaning of those expressions in paragraph 16 or 17 of Schedule 7 to the Finance Act 1991 or section 214 of the Taxation of Chargeable Gains Act 1992 (transitional provisions relating to changes in 1991).
(6) Friendly Societies
Chapter Short title Extent of repeal
1988 c. 1. The Income and Corporation Taxes Act 1988. In Schedule 15, paragraph 3(2)(c).
1992 c. 48. The Finance (No. 2) Act 1992. In Schedule 9, paragraph 19(3).

(7) Qualifying Life Insurance Policies
Chapter Short title Extent of repeal
1988 c. 1. The Income and Corporation Taxes Act 1988. In Schedule 14, in paragraph 7(1), the words "and paragraphs 9 and 10 of Schedule 15".
In Schedule 15, paragraphs 21, 22 and, in paragraph 24, in sub-paragraph (3), the word "first" and sub-paragraph (4).

These repeals come into force, in accordance with section 55(1) to (5) of this Act, on 5th May 1996.
(8) Settlements: Liability of Settlor
Chapter Short title Extent of repeal
1988 c. 1. The Income and Corporation Taxes Act 1988. In section 347A(2)(b), the words "within the meaning given by section 660(3)".
Sections 660 to 676.
Section 678(7).
Sections 679 to 681.
Sections 683 to 685.
Section 689.
In Schedule 29, in paragraph 32, the entry relating to section 27(2) of the Taxes Management Act 1970.
In Schedule 30, paragraphs 10 to 12.
1988 c. 39. The Finance Act 1988. In Schedule 3, paragraph 20.
1989 c. 26. The Finance Act 1989. Section 60(3).
Sections 108 and 109(1) to (3).
1990 c. 29. The Finance Act 1990. Section 82.
1991 c. 50. The Age of Legal Capacity (Scotland) Act 1991. In Schedule 1, paragraph 48.
1992 c. 12. The Taxation of Chargeable Gains Act 1992. Section 6(1) and (2)(b).
In section 79(2), paragraph (b) and the word "and" preceding it.
Section 79(4).
In section 79(5)(a), the words "or income" wherever occurring.
1992 c. 48. The Finance (No. 2) Act 1992. In section 19(3), the words "683(2), 684(2), 689(2)".
Section 23(2).
Section 27.
1993 c. 34. The Finance Act 1993. In Schedule 6—


    (a) in paragraph 1, the words "683(2), 684(2)"
    (b) in paragraph 6, the word "689(2)"
    (c) paragraph 24.

These repeals have effect for the year 1995-96 and subsequent years of assessment.
(9) Stock lending
Chapter Short title Extent of repeal
1988 c. 1. The Income and Corporation Taxes Act 1988. In section 129(1), the words "has contracted to sell securities, and to enable him to fulfil the contract, he".

(10) Deceased Persons' Estates
Chapter Short title Extent of repeal
1988 c. 1. The Income and Corporation Taxes Act 1988. In section 695, in subsection (2), the words "subject to subsection (3) below".
In section 701, subsection (14).

(11) Deduction of Tax from Interest on Deposits
Chapter Short title Extent of repeal
1988 c. 1. The Income and Corporation Taxes Act 1988. In section 481(5)(k), the word "that" before sub-paragraph (i).

This repeal comes into force in accordance with section 86 of this Act.
(12) Meaning of "distribution"
Chapter Short title Extent of repeal
1988 c. 1. The Income and Corporation Taxes Act 1988. In section 209(2)(e), sub-paragraphs (iv) and (v).

These repeals come into force in accordance with section 87(7) and (8) of this Act.
(13) Generalisation of ss.63 to 66 of Finance Act 1993
Chapter Short title Extent of repeal
1993 c. 34. The Finance Act 1993. Section 63(12).

This repeal has effect in accordance with section 88(4) and (5) of this Act.
(14) Management: self-assessment etc.
Chapter Short title Extent of repeal
1970 c. 9. The Taxes Management Act 1970. In section 9(3), the words "the following provisions of".
Section 11A.
In section 12B(2), the words from "or, where a return" to the end.
In section 42(11), paragraph (b) and the word "and" immediately preceding that paragraph.
1988 c. 1. The Income and Corporation Taxes Act 1988. Section 73.
In section 206, the words "under Schedule E".
In section 536, in subsection (2), the words "are shown on a claim to" and, in subsection (4), the words from "and in that case" to the end.
In section 537B, in subsection (2), the words "are shown on a claim to" and, in subsection (4), the words from "and in that case" to the end.
In Schedule 3, in paragraph 6E, sub-paragraphs (1) and (3).
1992 c. 12. The Taxation of Chargeable Gains Act 1992. Section 7.
1994 c. 9. The Finance Act 1994. Section 198.

        1.    The repeal of section 11A of the Taxes Management Act 1970 has effect in accordance with section 115(13) of this Act.
        2.    The other repeals, except that in the Finance Act 1994, have effect in accordance with section 103(7) of this Act.
(15) Changes for facilitating self-assessment
Chapter Short title Extent of repeal
1988 c. 1. The Income and Corporation Taxes Act 1988. Section 114(3).
Section 401(2).
        1.    The repeal of section 114(3) has effect in accordance with section 218(1) of the Finance Act 1994.
        2.    The other repeal has effect in accordance with section 120(2) of this Act.
(16) Non-residents
Chapter Short title Extent of repeal
1970 c. 9. The Taxes Management Act 1970. Sections 78 to 85.
1985 c. 54. The Finance Act 1985. Section 50.
1987 c. 51. The Finance (No. 2) Act 1987. In Schedule 6, paragraph 7.
1988 c. 1. The Income and Corporation Taxes Act 1988. Section 43.
In section 115(7), the words "this section and".
In section 510A, in subsection (6), the words "Subject to subsection (7) below", and subsections (7) and (8).
In Schedule 29, in the Table in paragraph 32, the entries relating to section 78(1) and (5) of the Taxes Management Act 1970.
1989 c. 26. The Finance Act 1989. In section 182(3)(c), the words "for the purposes of section 80(3) of the Taxes Management Act 1970 or".
1991 c. 31. The Finance Act 1991. Section 81.
1992 c. 12. The Taxation of Chargeable Gains Act 1992. In section 59, paragraph (c) and the word "and" immediately preceding it.
In Schedule 10, paragraph 2(2), the words "78(3)(b)".
1994 c. 9. The Finance Act 1994. In section 215(5), paragraph (b), and the word "and" immediately preceding it.
        1.    The repeal of section 43 of the Taxes Act 1988 comes into force in accordance with section 40(3) of this Act.
        2.    The repeals in sections 115(7) of the Taxes Act 1988 and of section 59(c) of the Taxation of Chargeable Gains Act 1992 shall have effect in relation to any cases in relation to which section 112 of the Taxes Act 1988 has effect as amended by section 125 of this Act.
        3.    The repeals in section 510A of the Taxes Act 1988 have effect as respects the year 1997-98 and subsequent years of assessment and also, in relation to groupings whose trades or professions were set up and commenced on or after 6th April 1994, as respects the years 1995-96 and 1996-97.
        4.    The repeal of section 215(5)(b) of the Finance Act 1994 has effect in accordance with section 125(1) of this Act for the year 1995-96 and subsequent years of assessment.
        5.    The other repeals come into force—
     (a) for the purposes of income tax and capital gains tax, in relation to the year 1996-97 and subsequent years of assessment, and
     (b) for the purposes of corporation tax, in relation to accounting periods beginning after 31st March 1996.
    (17) Exchange Gains and Losses
    Chapter Short title Extent of repeal
    1993 c. 34. The Finance Act 1993. In section 129(8)(b) the words "or the circumstances are such that a charge would be so allowed if the duty were settled".

    This repeal has effect in accordance with Schedule 24 to this Act.
    (18) Controlled Foreign Companies
    Chapter Short title Extent of repeal
    1988 c. 1. The Income and Corporation Taxes Act 1988. In Schedule 24, paragraph 4A.
    1993 c. 34. The Finance Act 1993. Section 96.

    Paragraph 4A of Schedule 24 to the Taxes Act 1988 is deemed never to have been inserted, and section 96 of the Finance Act 1993 is deemed never to have been enacted.
    (19) Profit-Related Pay
    Chapter Short title Extent of repeal
    1988 c. 1. The Income and Corporation Taxes Act 1988. In Schedule 8, in paragraph 19(6), paragraphs (g) to (k).

    This repeal has effect in accordance with section 136 of this Act.
    (20) Part-Time Workers
    Chapter Short title Extent of repeal
    1988 c. 1. The Income and Corporation Taxes Act 1988. In Schedule 8, paragraph 8(a).
    In Schedule 9, in paragraph 27(4) the words from "who is required" to the end.

    These repeals have effect in accordance with section 137 of this Act.
    (21) Sub-contractors in the Construction Industry
    Chapter Short title Extent of repeal
    1988 c. 1. The Income and Corporation Taxes Act 1988. Section 559(3).
    In section 561—


      (a) in subsection (1), the words "subsection (5) below or"
      (b) in subsection (3), the words "563"
      (c) subsections (4) and (5);
      (d) in subsection (6), the words from "(not being" to "apply)." and
      (e) subsection (12).

    In section 562—


      (a) in subsection (1), the words "(otherwise than as a partner in a firm)" and
      (b) subsections (3) to (7).

    Section 563.
    1988 c. 39. The Finance Act 1988. Section 28.

        1.    The repeal of sections 559(3) and 561(4) and (5) of the Taxes Act 1988, and the repeal in section 561(1) of that Act, have effect in relation to payments made to a person in any case where that person's certificate under section 561 of that Act is one issued or renewed with respect to a period beginning on or after the appointed day.
        2.    The repeal of section 561(12) of the Taxes Act 1988 comes into force in accordance with paragraph 8(2) of Schedule 27 to this Act.
        3.    The other repeals in the Taxes Act 1988 have effect in relation to any application for the issue or renewal of a certificate under section 561 of that Act which is made with respect to a period beginning on or after the appointed day.
        4.    The repeal of section 28 of the Finance Act 1988 has effect in relation to payments made on or after the appointed day.
        5.    In Notes 1, 3 and 4 above, "the appointed day" has the same meaning as in section 139 of this Act.
(22) Payment of rent, &c under deduction of tax
Chapter Short title Extent of repeal
1988 c. 1. Income and Corporation Taxes Act 1988. In section 3(1)(c), the words "119 or".
In section 74(1)(q), the words "119 or".
In section 119(1), the words from "and, subject to subsection (2) below, shall be subject to deduction of income tax" to the end.
In section 119(2), the words from "instead of" to "subsection (1) above".
In section 122(1), the words from "but without prejudice" to the end.
In section 348(2)(b), the words "119 or".
In section 349(1)(c), the words "119 or".
In section 821(3)(c), the words "119 or".
1992 c. 12. Taxation of Chargeable Gains Act 1992. In section 201(2), the words from "but without prejudice" to the end.

These repeals have effect in relation to payments made after the passing of this Act.

 
Part IX
 
Petroleum Revenue Tax
 

Chapter Short title Extent of repeal
1975 c. 22. The Oil Taxation Act 1975. In Schedule 8, in paragraph 4, in sub-paragraph (1), the words from "and the date" to the end of the sub-paragraph and, in sub-paragraph (2), the words "within the time allowed for making the original claim".


  These repeals have effect in accordance with section 147 of this Act.
 
Part X
 
Stamp Duty
 

Chapter Short title Extent of repeal
1930 c. 28. The Finance Act 1930. In section 42(3) the words from "with the substitution" to the end.
1954 c. 23 (N.I.). The Finance Act (Northern Ireland) 1954. In section 11(3A) the words from "with the substitution" to the end.


  These repeals have effect in accordance with sections 149 and 150 of this Act.
 
Part XI
 
Inheritance Tax: Agricultural Property
 

Chapter Short title Extent of repeal
1984 c. 51. The Inheritance Tax Act 1984. In section 116(2) the word "either".


  This repeal has effect in accordance with section 155 of this Act.
 
Part XII
 
Ports Levy
 

Chapter Short title Extent of repeal
1989 c. 26. The Finance Act 1989. Section 178(2)(n).
1990 c. 29. The Finance Act 1990. Sections 115 to 120.
1991 c. 52. The Ports Act 1991. Section 41(3).


 
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