Income Tax (Earnings and Pensions) Act 2003 section 724

Repeals and revocations

Section 724 provides for the repeal of earlier legislation and the revocation of earlier statutory instruments that are replaced or made redundant by the Income Tax (Earnings and Pensions) Act 2003.

• Earlier Acts of Parliament listed in Part 1 of Schedule 8 are repealed to the extent specified in that schedule
• The repeals include certain provisions that were already spent (i.e. no longer having any practical effect)
• Statutory instruments listed in Part 2 of Schedule 8 are revoked to the extent specified
• Both the repeals and revocations serve to tidy up the statute book following the consolidation of earnings and pensions tax law into this Act