Repeal and savings preserve existing rights and proceedings despite statutory repeal while preventing revival of abolished provisions.

Section 108 repeals enactments listed in the Fifth Schedule to the Finance Act, 2018, to the extent specified, while a comprehensive savings regime preserves actions taken under repealed provisions, existing rights, titles, obligations, liabilities, remedies, proceedings, releases and established principles, rules, forms, offices and exemptions, and prohibits revival of matters not now in force; the section also preserves the general rule on the effect of repeals under the general clauses framework.

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