Finance (special provisions)

Finance (special provisions) AN ACT TO PROVIDE FOR THE REPEAL OF THE RELEVANT PROVISIONS OF WRITTEN LAW BY OR UNDER WHICH THE HEAVY OIL MOTOR VEHICLES TAX, THE BANK DEBITS TAX, THE TEMPORARY RESIDENCE TAC AND THE EXCHANGE TAX WERE LEVIED OR IMPOSED AND RECOVERED. Short title and date of operation. 1. This Act may be cited as the Finance (Special Provisions) Act, No 10 of 1965, and shall – (a) in the event of this Act becoming an Act of Parliament before, or on, the first day of October, be deemed, for all purposes, to have come into operation on the said first day of October ; or in the event of this Act becoming an Act of Parliament on any date later than the said first day of October, be deemed, for all purposes, to have come into operation on the said first day of October Repeal of Chapter 249. 2. The Heavy Oil Motor Vehicles Taxation Ordinance is hereby repealed with effect from the first day of January, 1966. Repeal of Act No. 42 of 1957. 3. The Bank Debits Tax Act, No. 42 of 1957, is hereby repealed. Repeal of Act No. 36 of 1961. 4. The Temporary Residence Tax Act, No 36 of 1961, is hereby repealed. Repeal of Part II of Act No. 11 of 1963. 5. Part II of the Finance Act, No. 11 of 1963, id hereby repealed. * Each of the enactments repealed by the Finance (Special Provisions) Act, No. 10 of 1965, shall, notwithstanding such repeal, be deemed, to have been, to be, and to continue to be, in force for the purposes only of the collection and recovery of any tax which became payable under any such of such enactment in respect of any period prior to the date of repeal of such enactment, and accordingly, any act done or proceeding taken under any such enactment for the aforesaid purposing, whether before or after the date of commencement of this Act- (a) shall be deemed to have been or to be, as the case may be duly done or taken under that enactment, and (b) may be proceeded with or continued under that enactment, as though such enactment had not been repealed – *See section 22nd December, 1965.