This extract is about Section 3, which contains references to numerous repealed enactments and revoked statutory instruments. Under the first part, certain laws have been repealed in their entirety or partially.

  • Example includes the 'Smuggling Acts' of 1805, 1807, 1808, 1809, 1819, and 1822, all of which have been fully repealed.
  • On the other hand, the 'Customs Consolidation Act' of 1853 now stands with sections 324 to 331 repealed.
  • Furthermore, the 'Finance Act' of 1963 now has sections 31, 34 subsections 1, 2, 3, 4, adjusted 34(4), 34(5), 34(7), 34(9), 34(10), and 34(11) repealed.

The part two of this section refers to cancelled statutory instruments. These are detailed laws and these were cancelled in their entirety.

  • For example, 'Customs and Excise (Aircraft) Regulations 1964' was fully cancelled under 'S.I. No. 189 of 1964'.
  • The 'Relief from Customs Duties (Fairs, Exhibitions and Similar Events) Order 1965' was completely revoked under 'S.I. No. 143 of 1965'.
  • The 'Relief from Customs Duties (Professional Equipment) Order 1965' and 'Relief from Customs Duties (Packings) Order 1965' were also fully revoked under 'S.I. No. 144 of 1965' and 'S.I. No. 223 of 1965' respectively.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.