Revenue Act 1883

PART IV Repeal

19 Repeal of Act in schedule

The Act mentioned in the schedule to this Act is hereby repealed to the extent in the third column of that schedule mentioned.

Provided that—

(1) This repeal shall not affect any right acquired or liability incurred before the passing of this Act, or any legal proceeding, execution, or process to enforce the same; and any such proceeding, execution, or process may be constituted, issued, carried on and enforced as if this Act had not passed ;

(2) This repeal shall not affect any punishment or penalty for any offence committed before the passing of this Act under any enactment hereby repealed, and such offence may be prosecuted and punishment and penalty imposed in like manner as if this Act had not passed ; and

(3) This repeal shall not affect any execution upon any judgment obtained before the passing of this Act, and such execution may issue and be enforced in like manner as if this Act had not passed.

(4) Notwithstanding such repeal, the proprietors or occupiers of warehouses approved by the Commissioners of Customs for the warehousing of goods, or given by any other persons on behalf of such proprietors or occupiers for securing the payment of the duties chargeable on warehoused goods, or for the due exportation thereof, shall remain in full force and effect against such proprietors, occupiers, and other persons and their sureties, if any ; and in case proceedings shall be taken upon any such bond, the said repeal shall not be used as a defence to such proceedings, but all such bonds shall be read as if there were no condition therein contained with, regard to the clearing, exporting, or re warehousing of goods within five years.