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        Section 92 - Repeal of Act 38 of 1974

        Finance Act, 1995
        Chapter V
        MISCELLANEOUS

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        Repeal of compulsory deposit scheme removes the statutory compulsory deposit framework and terminates the 1974 Act's operation. The Finance Act, 1995 expressly repeals the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974, so that the compulsory deposit regime ceases to apply as from 1 April 1996, thereby terminating the 1974 Act's legal force without setting out transitional provisions in the repealing provision.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Repeal of compulsory deposit scheme removes the statutory compulsory deposit framework and terminates the 1974 Act's operation.

                                The Finance Act, 1995 expressly repeals the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974, so that the compulsory deposit regime ceases to apply as from 1 April 1996, thereby terminating the 1974 Act's legal force without setting out transitional provisions in the repealing provision.


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