Section 537 Savings, transitory provisions and consequential amendments.

United Kingdom

(1)

Schedule 14 to this Act, which contains savings and transitory provisions, shall have effect, and the repeals made by section 538 below have effect subject to that Schedule.

(2)

For the avoidance of doubt it is hereby declared that this Act and the M1Taxes Management Act 1970 have effect subject to those provisions of the Tax Acts and the enactments relating to chargeable gains which are not repealed by this Act, and, with a view to preserving the existing effect of such enactments and instruments as are mentioned in Schedule 15 to this Act, they shall be amended in accordance with that Schedule.

C1(3)

The provisions of the said Schedule 15, and the other provisions of this Part of this Act, are without prejudice to the provisions of the M2Interpretation Act 1889 as respects the effect of repeals; and section 38(1) of the Interpretation Act 1889 shall have effect as if the M3Taxes Management Act 1970 formed part of this Act.

(4)

This section and the said Schedules 14 and 15 shall come into force on the passing of this Act.

Annotations

Marginal citations

M1: 1970 c. 9.
M2: 1889 c. 63.
M3: 1970 c. 9.

Modifications

C1: See the Interpretation Act 1978 (c. 30), references to the provisions of the Interpretation Act 1889 to be construed as referring to the corresponding provisions of the Interpretation Act 1978.

Notes on the whole Act

Textual amendments

F1: Act repealed (in relation to Tax for the year 1992/93 and subsequent years as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290(3), Sch. 11 para. 24(1), Sch.12 (with savings in ss. 201(3), 290, Sch. 11 paras. 22, 26(2), 27), subject to applications, powers and amendments in the following enactments: Social Security Contributions and Benefits Act 1992 (c. 4), s. 16(1)(3), Sch. 2; Social Security (Consequential Provisions) Act 1992 (c. 6), s. 5, Sch. 3 Pt. II para. 15; Taxation of Chargeable Gains Act 1992 (c. 12), ss. 1(2), 209(3); Finance (No. 2) Act 1992, ss. 24, 49(2)(3)(a)(b)(4)(9), 77, Sch. 6 paras.4, 9, Sch. 17 paras. 6(3)(6), 7; S.I. 1992/58, arts. 9, 11(3),33, Sch. 2 para.1, S.I. 1992/1725, art. 107, Sch. 8 para.2; S.I. 1995/171, reg. 4(2)(a); S.I. 1995/1916, reg. 4; 1994 c. 9, s. 258, Sch. 26 Pt. V