In this Act “tax year” means the 12 months beginning with 6th April in any year; and “the tax year 1993-94” and “the tax year 1994-95” mean respectively the tax year beginning with 6th April 1993 and the tax year beginning with 6th April 1994.

The enactments specified in the Schedule to this Act are hereby repealed to the extent specified in the third column of that Schedule.