(1)In section 1(1) of the M1Provisional Collection of Taxes Act 1968 after the words “value added tax” there shall be inserted the words “car tax”.
(2)In section 7 of the M2Isle of Man Act 1979—
(a)in subsection (1) after the words “the Finance Act 1972” there shall be inserted the words “or the Car Tax Act 1983”;
(b)in subsections (1) and (2) for the words “the Act of 1972” wherever they occur there shall be substituted the words “the Act of 1983”; and
(c)in subsection (4) for the words “paragraph 21(3) of Schedule 7 to the Act of 1972” and “paragraph 23” there shall be substituted respectively the words “paragraph 7(3) of Schedule 1 to the Act of 1983” and “paragraph 9”;
but nothing in this subsection shall affect the validity of any Order made under that section before the commencement of this Act and, without prejudice to section 17 of the M3Interpretation Act 1978, except where the context otherwise requires for any reference in any such Order to any enactment repealed by this Act there shall be substituted a reference to the corresponding provision of this Act.
(3)Schedule 2 to this Act (transitional and saving provisions) shall have effect, but without prejudice to the operation of sections 15 to 17 of the Interpretation Act 1978 (which relate to the effect of repeals).
(4)The enactments specified in Schedule 3 to this Act are hereby repealed to the extent mentioned in the third column of that Schedule.