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of <h1>Clause 106 of Finance Bill 2018: Repeals Enactments, Preserves Rights and Obligations, Clarifies General Clauses Act Application.</h1> Clause 106 of the Finance Bill, 2018, addresses the repeal of certain enactments listed in the Fifth Schedule, specifying the extent of repeal. Despite the repeal, it ensures that existing laws referencing these enactments remain unaffected. It preserves the validity of actions, rights, obligations, and proceedings established under the repealed laws and maintains existing legal principles, practices, and privileges. The clause does not revive any previously obsolete matters. It also clarifies that the specific mentions do not limit the broader application of section 6 of the General Clauses Act, 1897, regarding the effects of repeals.
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