Finance Act 2018's Section 108: Repeals Enactments, Preserves Rights and Obligations Under General Clauses Act 1897

Section 108 of the Finance Act, 2018, addresses the repeal and savings of certain enactments listed in the Fifth Schedule. It specifies that while these enactments are repealed, this action does not affect other laws where the repealed enactments are referenced, nor does it impact any rights, obligations, or proceedings already established under them. The repeal does not alter any legal principles, practices, or customs affirmed by the repealed enactments. Additionally, it does not revive any previously existing legal matters or jurisdictions. The section ensures that the repeal aligns with the general provisions of the General Clauses Act, 1897.

---

---

---