SCHEDULES

SCHEDULE 41U.K.Repeals

Part VU.K. Income Tax, Corporation Tax and Capital Gains Tax

(1) Application of lower rate to income from savings
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 207A.
Sections 468E and 468EE.
In section 469—
(a) in subsection (1), paragraph (b) and the word “and” immediately preceding it; and
(b) the second paragraph of subsection (3).
1990 c. 29.The Finance Act 1990.Section 51.
1992 c. 48.The Finance (No. 2) Act 1992.Section 19(4).
1993 c. 34.The Finance Act 1993.Section 77(1) and (2).
Section 79(3).
In Schedule 6, paragraph 14.
1994 c. 9.The Finance Act 1994.Section 111.

1. Subject to note 2 below, these repeals come into force in accordance with section 73 of, and Schedule 6 to, this Act.

2. The repeals in section 469 of the Taxes Act 1988 come into force for distribution periods ending on or after 6th April 1996.

(2) Transfer of Schedule C charge etc.
ChapterShort titleExtent of repeal
1970 c. 9.The Taxes Management Act 1970.In the Table in section 98—
(a) in the first column, the entry relating to paragraph 13(1) of Schedule 3 to the Taxes Act 1988; and
(b) in the second column, the entry relating to paragraph 6C of that Schedule.
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 17.
In section 18(3), in Case IV, the words “except such income as is charged under Schedule C”.
Sections 44 and 45.
Section 48.
In sections 50(1) and 51A(1), the words “but shall be chargeable to tax under Case III of Schedule D”.
Section 52.
Section 123.
In section 124—
(a) in subsection (6), the definitions of “recognised clearing system” and “relevant foreign securities”, and the word “and” immediately preceding those definitions; and
(b) subsection (7).
In section 322(1), the words “and he shall be treated as not resident in the United Kingdom for the purposes of sections 48 and 123(4)”.
In section 398(b), the words “C or”.
Section 474(1) and (3).
Section 505(1)(c)(i).
Section 582A(3).
In section 832(1), the definition of “recognised clearing system”.
Schedule 3.
1988 c. 39.The Finance Act 1988.Section 76(1), (2), (3) and (5).
1989 c. 26.The Finance Act 1989.In section 178(2)(m), the words “and paragraph 6B of Schedule 3 to”.
1992 c. 48.The Finance (No. 2) Act 1992.Section 30.
In Schedule 11, paragraphs 1, 2, 4 and 5.
1993 c. 34.The Finance Act 1993.In Schedule 6, paragraphs 17 and 25(5).
1995 c. 4.The Finance Act 1995.In section 128(3)(a), the words “Schedule C”.

These repeals have effect—

(a) in accordance with Schedule 7 to this Act; and

(b) without prejudice to paragraph 25 of Schedule 6 to this Act.

(3) Loan relationships
ChapterShort titleExtent of repeal
1970 c. 9.The Taxes Management Act 1970.In section 42 (as substituted by paragraph 13 of Schedule 19 to the Finance Act 1994), in subsection (7)(a), “484,”.
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 57.
Section 78.
Sections 88A to 88C.
Sections 126 and 126A.
In section 242, in each of subsections (2)(b) and (8)(b), the words “or paragraph 5 of Schedule 4”.
In section 337—
(a) in subsection (2), the words “to subsection (3) below and”; and
(b) subsection (3).
In section 338—
(a) in subsection (3), the words from “and” at the end of paragraph (a) to the end of the subsection;
(b) in subsection (4), paragraphs (b) and (c);
(c) in subsection (5)(a), the words “, not being interest”; and
(d) subsection (6).
Section 338A.
Section 340.
Section 341.
Section 401(1A).
In section 404(6)(c)(ii), the words “or paragraph 5(2) of Schedule 4”.
In section 477A, subsections (3A) to (3C).
Sections 484 and 485.
In section 494(3), the words “not consisting of a payment of interest”.
Section 714(6).
Section 724.
In section 804A(3), in paragraph (b) of the definition of “B”, the words “and interest”.
Schedule 4.
In Schedule 19AC, in paragraph 5B(2)(b), the words “or paragraph 5 of Schedule 4”.
In Schedule 23A, paragraphs 6(3), (4), (6) and (7).
In Schedule 26, the word “and” at the end of paragraph 1(3)(d).
1989 c. 15.The Water Act 1989.Section 95(10).
1989 c. 26.The Finance Act 1989.Sections 93 to 95.
Section 116.
Schedules 10 and 11.
1990 c. 29.The Finance Act 1990.Section 56.
Sections 58 and 59.
Section 74.
Schedule 10.
1991 c. 31.The Finance Act 1991.Section 52(2) and (3).
In Schedule 12, paragraphs 3 and 4.
1992 c. 12.The Taxation of Chargeable Gains Act 1992.Section 108(1)(b).
Section 117(2A), (3), (9) and (10).
Section 118.
In Schedule 10, paragraphs 14(6), (29) and (57), 19(6) and 22(4).
1992 c. 48.The Finance (No. 2) Act 1992.Section 33.
In section 65(2)—
(a) paragraphs (b) and (c); and
(b) in paragraph (f), the words “to (c)”.
Schedule 7.
1993 c. 34.The Finance Act 1993.Sections 61 to 66.
Section 103(4).
Section 129(5) and (6).
Section 152(2).
Section 153(6) and (11A).
Section 164(12).
Section 176(3)(b) to (d).
In Schedule 6—
(a) paragraph 18;
(b) in paragraph 20, the words “and in paragraph 11(1) of Schedule 11 to that Act”; and
(c) paragraph 21.
In Schedule 17, paragraphs 4 to 6.
In Schedule 18, paragraphs 3 and 7.
1994 c. 9.The Finance Act 1994.Section 171.
Section 251(12).
In Schedule 18, in paragraph 4—
(a) the definition of “the I minus E basis”; and
(b) the words after the definition of “non-life mutual business”.
In Schedule 24, in paragraph 9—
(a) the words “and 254” and the words “or 254”, in each place where they occur; and
(b) in sub-paragraph (9), the words “and subsection (10) of section 254 of that Act”.
1995 c. 4.The Finance Act 1995.Section 42(6).
Section 50.
Section 87(6).
Sections 88 and 89.
Schedule 7.
In Schedule 8, paragraphs 10 and 12(1)(c).
In Schedule 24, paragraphs 4 to 6.

These repeals come into force in accordance with the provisions of Chapter II of Part IV of this Act.

(4) Provision of living accommodation
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 145(1), the words “and is not otherwise made the subject of any charge to him by way of income tax”.

This repeal has effect in accordance with section 106 of this Act.

(5) Share option schemes etc.
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 187(8), paragraph (b) and the word “and” immediately preceding it.
In Schedule 9, in paragraph 21(1), the word “and” immediately preceding paragraph (e), paragraph 28(2) and (4) and paragraph 29(8).
1989 c. 26.The Finance Act 1989.In Schedule 5, in paragraph 4(5)(a), the words “not less than one year and”.
1992 c. 12.The Taxation of Chargeable Gains Act 1992.Section 149A(4).
Section 238(4).

1. The repeal in section 187 of the Taxes Act 1988 has effect in accordance with section 117 of this Act.

2. The repeal in paragraph 21 of Schedule 9 to that Act has effect in accordance with section 113 of this Act.

3. The repeals in paragraphs 28 and 29 of that Schedule have effect in accordance with section 114 of this Act.

4. The repeal in the Finance Act 1989 has effect in accordance with section 119 of this Act.

5. The repeal of section 149A(4) of the Taxation of Chargeable Gains Act 1992 has effect in accordance with section 111(6) of this Act.

6. The repeal of section 238(4) of that Act 1992 has effect in accordance with section 112(2) and (3) of this Act.

(6) Self-assessment: returns etc.
ChapterShort titleExtent of repeal
1970 c. 9.The Taxes Management Act 1970.In section 8(1A), the words from “and the amounts referred to” to the end.
In section 8A(1A), the words from “and the amounts referred to” to the end.
In section 12AA(7)(a), the words “any part of”.
Section 12AC(6).
In section 28C(3), the words “or 11AA”.
In section 42, subsections (3A) and (3B) and, in subsection (7)(a), the words “534, 535, 537A, 538”.
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 108, the words from “and, in any such case” to the end.
In section 535, in subsection (4), the words “Subject to subsection (5) below”, subsections (5) and (7) and, in subsection (6), the words from “unless the author” to the end.
In section 547(5)(a), the words from “no assessment” to “but”.
In section 599A, in subsection (6), the words from “subject” to “and” and subsection (7).
1992 c. 12.The Taxation of Chargeable Gains Act 1992.In section 246, the words from “or, if earlier” to the end.
1994 c. 9.The Finance Act 1994.In Schedule 19, paragraph 23.

1.The repeals of subsections (3A) and (3B) of section 42 of the Taxes Management Act 1970 and the repeals in sections 108 and 535 of the Income and Corporation Taxes Act 1988 have effect in accordance with section 128(11) of this Act.

2. The repeal in subsection (7)(a) of section 42 of the Taxes Management Act 1970 has effect in accordance with section 128(12) of this Act.

3. The other repeals have effect in accordance with section 121(8) of this Act.

(7) Self-assessment: notices
ChapterShort titleExtent of repeal
1970 c. 9.The Taxes Management Act 1970.In section 42, in subsection (7), in paragraph (a), “62A,” and “401,”, and in paragraph (c), “30,”, “33,”, “48, 49,” and “124A,” and in subsection (10) the words “and notices”.

These repeals have effect in accordance with section 130 of this Act.

(8) Overdue tax and excessive payments by the Board
ChapterShort titleExtent of repeal
1970 c. 9.The Taxes Management Act 1970.Section 88.
Section 88A.
In section 91(1), the words “or section 88”.
Section 113(1C).
1971 c. 68.The Finance Act 1971.In Schedule 6, paragraph 87.
1975 c. 45.The Finance (No. 2) Act 1975.Section 46(4).
1980 c. 48.The Finance Act 1980.Section 61(4), so far as relating to section 88(5)(c) and (d) of the Taxes Management Act 1970.
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 374A(4), the words from “and as if” onwards.
In Schedule 14, in paragraph 6(2) the words from “and as if” onwards.
In Schedule 29, in paragraph 32, the entries relating to section 88(2), section 88(5)(b) and section 88(5)(c) of the Taxes Management Act 1970.
1989 c. 26.The Finance Act 1989.Section 159.
Section 160(1), (2) and (4).
Section 161.
In section 178(2)(f), the words “88”.
In section 179(1)(b)(i), the words “and 88(1)”.

These repeals have effect in accordance with paragraph 17 of Schedule 18 to this Act.

(9) Self-assessment: claims and enquiries
ChapterShort titleExtent of repeal
1970 c. 9.The Taxes Management Act 1970.In section 31(5), the words “against any assessment”.

This repeal has effect in accordance with Schedule 19 to this Act.

(10) Self-assessment: discretions etc.
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 74(1)(j)(i), the words “proved to be such”.
In section 145(7)(a) and (b), the words “it can be shown that”.
Section 159(4) to (6).
In section 161, in subsection (3), the words “it is shown that” and, in subsection (4), the words “shows that he”.
In section 231(3A), the words “it appears to the inspector that”.
In section 257(2) and (3), the words “proves that he”.
In section 257E(1) the words “he proves” and, in each of paragraphs (a) and (b), the word “that” in the first and third places where it occurs.
In section 257F, in the words preceding paragraph (a), the words “the claimant proves”, and the word “that” in the second place where it occurs in paragraph (a), the first place where it occurs in paragraph (b) and the first and third places where it occurs in paragraph (c).
In section 259(6), the second paragraph.
In section 265(1), the words “proves that he”.
In section 278(2), the words “satisfies the Board that he or she”.
In section 381(4), the words “it is shown that”.
In section 384(1), the words “it is shown that”.
In section 570(2), the words “on a claim it is shown in accordance with the provisions of Part II of Schedule 21 that”.
In section 582(2)(b), the words “the Board are satisfied that”.
In section 731(3), the words following paragraph (b).
In section 769(2)(d), the words “any gift of shares”.
In section 812(4), paragraph (a).
In Schedule 7, in paragraph 1(5), the words “and shown to have been made”.
In Schedule 12, in paragraph 2(2), the words “shown to be”.
In Schedule 21, paragraph 3.
1992 c. 12.The Taxation of Chargeable Gains Act 1992.In section 52(4), the words “such method as appears to the inspector or on appeal the Commissioners concerned to be”.
In section 116(13), the words “the inspector is satisfied that” and “and so directs,”.
In section 122, in subsection (2), the words “the inspector is satisfied that” and “and so directs” and subsection (3).
In section 133, in subsection (2), the words “the inspector is satisfied that” and “and so directs” and subsection (3).
In section 164F(8)(a), the words “it is shown that”.
In section 164FG(2), the words “or an officer of the Board in default of an election determines”.
In section 181(1)(b), the words “it is shown that” and the word “that” in the second place where it occurs.
In section 222, in subsection (5), paragraph (b) and the words following it and, in subsection (6), paragraph (b) and the word “and” immediately preceding it.
Section 226(5).
In section 271(2), in the second paragraph, the words “the Board are satisfied that”.
In Schedule 6, in paragraph 3, in sub-paragraphs (1), (3) and (4), the words “on production of such evidence as the Board may reasonably require, the Board are satisfied”.
1993 c. 34.The Finance Act 1993.In section 144, in subsections (1)(b) and (2)(b), the words “the inspector is satisfied,” and the word “that”, in the first place where it occurs, and, in subsection (3)(b), the words “in the opinion of the inspector” and subsection (4).
In section 145, in subsection (1)(c), the words “the inspector is satisfied that”, in subsections (2)(b) and (3)(b), the words “in the opinion of the inspector”, in subsection (4)(b), the words “the inspector is satisfied that” and in subsection (5), the words “in the opinion of the inspector” and subsection (6).

These repeals have effect in accordance with section 134 of, and Schedule 20 to, this Act.

(11) Self-assessment: time limits
ChapterShort titleExtent of repeal
1990 c. 1.The Capital Allowances Act 1990.In section 37(2), the words following paragraph (d).
1992 c. 12.The Taxation of Chargeable Gains Act 1992.In Schedule 4, in paragraph 9(1)(b), the words “year of assessment or”.
1994 c. 9.The Finance Act 1994.In Schedule 15, paragraph 21(a)(ii).

These repeals have effect in accordance with section 135 of, and Schedule 21 to, this Act.

(12) Self-assessment: appeals
ChapterShort titleExtent of repeal
1970 c. 9.The Taxes Management Act 1970.Section 42(12).
In section 44—
(a) subsections (1A) and (1B), and
(b) in subsection (2), the words “and any direction under subsection (1A) above”.
Schedule 2.
1975 c. 7.The Finance Act 1975.Section 54.
1975 c. 45.The Finance (No. 2) Act 1975.Section 66.
1976 c. 40.The Finance Act 1976.In Schedule 9, paragraph 11.
1984 c. 43.The Finance Act 1984.In Schedule 22, paragraph 3(2).
1988 c. 1.The Income and Corporation Taxes Act 1988.In the Table in paragraph 32 of Schedule 29, the entries relating to Schedule 3 to the Taxes Management Act 1970.
1988 c. 39.The Finance Act 1988.Section 133(1).
1989 c. 26.The Finance Act 1989.Section 160(6).
Section 168(8).
1990 c. 1.The Capital Allowances Act 1990.In Schedule 1, paragraph 1(4).
1994 c. 9.The Finance Act 1994.In Schedule 19, paragraph 36.
1995 c. 4.The Finance Act 1995.In Schedule 17, in paragraph 22, the words “(including that provision as proposed to be substituted by paragraph 7 of Schedule 19 to the Finance Act 1994)”.

These repeals have effect in accordance with Schedule 22 to this Act.

(13) Self-assessment: accounting periods etc.
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 8A.
1993 c. 34.The Finance Act 1993.Section 206(2).
(14) Self-assessment: advance corporation tax
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 239(5).

This repeal has effect in accordance with Schedule 25 to this Act.

(15) Class 4 contributions
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 617(5).
1992 c. 4.The Social Security Contributions and Benefits Act 1992.In Schedule 2, in paragraph 3(2), the words “(e) section 617(5) (relief for Class 4 contributions)”.
1992 c. 7.The Social Security Contributions and Benefits (Northern Ireland) Act 1992.In Schedule 2, in paragraph 3(2), the words “(e) section 617(5) (relief for Class 4 contributions)”.

These repeals have effect in accordance with section 147 of this Act.

(16) Personal injury damages and compensation
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.Sections 329A to 329C.
1995 c. 4.The Finance Act 1995.Section 142.
1995 c. 53.The Criminal Injuries Compensation Act 1995.Section 8.
(17) Foreign income dividends
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 246S—
(a) in subsection (3), the words after paragraph (e); and
(b) subsection (8).

These repeals have effect in accordance with Schedule 27 to this Act.

(18) FOTRA securities
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 47.
Section 474(2).
In section 475—
(a) in subsection (5), the words “Subject to subsection (6) below,”;
(b) subsections (6) and (7); and (c) in subsection (8), the words from “and this subsection” onwards.
In section 715—
(a) in subsection (1), paragraphs (g) and (h); and
(b) in subsection (8), the definition of “FOTRA securities”.
1993 c. 34.The Finance Act 1993.In section 174—
(a) subsection (6); and
(b) in subsection (7), the definitions of “FOTRA securities” and “non-resident United Kingdom trader”.
1994 c. 9.The Finance Act 1994.Section 222(6) and (7).

These repeals come into force in accordance with section 154(9) of this Act.

(19) Paying and collecting agents
ChapterShort titleExtent of repeal
1988 c. 39.The Finance Act 1988.Section 76(4) and (6).
(20) Accrued income scheme
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 721(1) and (4).

These repeals come into force in accordance with section 158 of this Act.

(21) Manufactured payments, repos, etc.
ChapterShort titleExtent of repeal
1970 c. 9.The Taxes Management Act 1970.In the first column of the Table in section 98, the entry relating to section 729(11) of the Taxes Act 1988.
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 729.
Section 732(3).
In section 737(5AA)(b), the words from “and the words” onwards.
Section 737A(2)(b).
Section 786(4).
In Schedule 23A, paragraph 4(7A).
1994 c. 9.The Finance Act 1994.Section 124.
1995 c. 4.The Finance Act 1995.Section 80(2).

1. Subject to note 2 below, these repeals have effect in accordance with section 159(1) of this Act.

2. The repeals in section 737 of, and Schedule 23A to, the Taxes Act 1988, and the repeal of section 124 of the Finance Act 1994, come into force on the day on which this Act is passed.

(22) Venture capital trusts
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.In Schedule 28B, in paragraph 9, in sub-paragraph (1) the words “subject to sub-paragraph (2) below” and sub-paragraph (2).

These repeals have effect in accordance with section 161 of this Act.

(23) Life assurance business losses
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 436(3)(aa).
Section 439B(3)(b).
Section 441(4)(aa).
1995 c. 4.The Finance Act 1995.In Schedule 8, paragraph 16(4) and (5).

These repeals have effect in accordance with paragraph 10(2) of Schedule 31 to this Act.

(24) Management expenses of insurance companies
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 434(1)(b), the words from “of the tax” onwards.
In section 434D(8), in paragraph (b) of the second sentence, the words from “of the tax” onwards.
In section 442(3), the words “otherwise than for the purposes of section 76(2)”.
In section 473, subsection (5).
In Schedule 19AC—
(a) in paragraph 5(1), in the subsection (6B) deemed to be inserted in section 76, the words “and subsections (2) and (3)(b) above”; and
(b) in paragraph 9, in the subsection (1A) deemed to be inserted in section 434, the words from “of the tax” onwards.
1992 c. 12.The Taxation of Chargeable Gains Act 1992.In Schedule 10, in paragraph 14(27)(a), the words “and (5)”.

These repeals come into force in accordance with section 164(5) of this Act.

(25) Annual payments under insurance policies
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.Section 434B(1).

This repeal has effect in accordance with section 165 of this Act.

(26) Industrial assurance business
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 431(2)—
(a) the definitions of “industrial assurance business” and of “ordinary long term business” and “ordinary life assurance business”; and
(b) in the definition of “long term business fund”, the words from “or, where” to “so maintained”.
Section 432(2).
In section 458(3), the words “or industrial assurance business”.
1989 c. 26.The Finance Act 1989.Section 83A(5).
1990 c. 29.The Finance Act 1990.In Schedule 6, paragraph 3.

These repeals come into force in relation to accounting periods beginning on or after 1st January 1996.

(27) Provisional repayments in connection with insurance companies’ pension business
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.In Schedule 19AB, in paragraph 1(5)(b), the word “and” immediately preceding sub-paragraph (ii) and paragraphs 1(8) and 6(3).
In Schedule 19AC, paragraph 15(1).

These repeals have effect in accordance with section 169 of, and Schedule 34 to, this Act.

(28) Friendly societies
ChapterShort titleExtent of repeal
1992 c. 48.The Finance (No. 2) Act 1992.In Schedule 9, paragraph 14(2).

This repeal has effect in accordance with section 171 of this Act.

(29) Loans to participators etc.
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 419(6), the words “and to a company not resident in the United Kingdom”.

This repeal has effect in accordance with section 173(6) of this Act.

(30) Chargeable gains: non-resident companies
ChapterShort titleExtent of repeal
1992 c. 12.The Taxation of Chargeable Gains Act 1992.Section 13(5)(a) and (6).
In Schedule 5, paragraph 8(10).

These repeals come into force in relation to gains accruing on or after 28th November 1995.

(31) Cancellation of tax advantages: transactions in certain securities
ChapterShort titleExtent of repeal
1996 c. 8.The Finance Act 1996.In section 175, subsections (2) and (3) and, in subsection (4), the words “Except as provided by subsection (3) above,”.

These repeals have effect in accordance with section 175(3) of this Act.

(32) Sub-contractors in the construction industry
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 566(2), the words “and any such regulations may make different provision for different circumstances.”
(33) Capital allowances: roll-over relief in respect of ships
ChapterShort titleExtent of repeal
1990 c. 1.The Capital Allowances Act 1990.In section 33C(2), the words “to be”, in the first place where they occur.
(34) Controlled foreign companies
ChapterShort titleExtent of repeal
1988 c. 1.The Income and Corporation Taxes Act 1988.In section 747A, subsection (7) and, in subsection (8), the words “the company is not a trading company and”.
In Schedule 25, in paragraph 2A, in sub-paragraph (1), the words “which is not a trading company” and sub-paragraphs (6) and (7) and, in paragraph 3, sub-paragraphs (1) to (4) and, in sub-paragraph (5), the words “the available profits or, where the company is not a trading company,”.

These repeals have effect in accordance with section 182 of this Act.