Provisional Collection of Taxes Act 1968 section 6

Short title, repeals and saving as respects Northern Ireland

Section 6 establishes the formal citation title of the Act, provides for the repeal of earlier legislation, and originally contained a saving provision for Northern Ireland which has since been removed.

  • The Act is formally cited as the Provisional Collection of Taxes Act 1968.
  • Earlier enactments listed in the Schedule to the Act are repealed to the extent specified in that Schedule.
  • A previous subsection relating to Northern Ireland was removed following the Northern Ireland Constitution Act 1973.
  • This section is a standard closing provision dealing with administrative and transitional matters rather than substantive tax rules.

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