Omission of Chapter VIB: legislative repeal removes Chapter VIB from the Income tax Act, effective April 1, 1988. The Finance Act, 1987 effects a statutory repeal by providing that Chapter VIB of the Income tax Act shall be omitted, and that the omission takes effect from the 1st day of April, 1988. The provision operates as a direct legislative deletion of that chapter from the Income tax Act.