- 1936 Act provisions — page 23
- 1997 Act provisions — page 69
Explanation of Repeal Categories in the attached tables
The two main categories which relate to the conclusions Atax has reached as to possible repeal are as follows:
Repeal This is a provision which should be repealed and in respect of which there is no debate.
Repeal* This is a provision which in Atax’s view can be repealed but in relation to which Atax wishes to highlight a particular issue relating to the proposed repeal.
This category is further broken down into three sub-categories:
repeal*# Effectively no different to the straight repeal category. Included in repeal* category only because Atax has commented about some aspect, but there were no qualifications on repeal.
repeal* Some relatively minor work needs to be done to repeal, in most cases simply the insertion of an overall general savings provision or a simple cross-reference change.
repeal*** The position is not as straightforward but where, subject to various qualifications or consequential actions, the sections could still be repealed.