158(1)  [Amends provisions as below.]

(a)[Repeals TMA 1970, s. 86(6).]

(b)[Repeals TMA 1970, s. 87(4).]

158(2)  [Amends provisions as below.]

(a)[Partially repeals TCGA 1992, s. 283(1).]

(b)[Partially repeals ICTA 1988, s. 824(1)(a), (b), (5); partially repeals ICTA 1988, s. 825(2).]

158(3)  Paragraph (a) of subsection (1) above shall have effect–

(a)in relation to income tax under Schedule E, where the demand for the tax is made on or after the appointed day, and

(b)in any other case, where the tax is charged by an assessment notice of which is issued on or after the appointed day.

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