PART 14 – REPEALS, CONSEQUENTIAL AMENDMENTS, TRANSITIONAL MEASURES AND COMMENCEMENT

Overview

This Part, which contains 4 sections, covers the repeals and transitional measures needed to bring the Consolidation Act into effect.

121. Definition of “repealed enactments”

This section provides that “repealed enactment” means the Value-Added Tax Act 1972, which is repealed by section 122.

Relevant Date: Finance Act 2019