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of <h1>Finance Act 2005 omits expiration clause of 2003 amendment; General Clauses Act 1897 governs post-repeal effects.</h1> The Finance Act, 2003 amends the Seventh Schedule of the Finance Act, 2001, as detailed in the Thirteenth Schedule. The amendment initially included a provision that it would cease to have effect on March 1, 2004, except for actions taken or omitted before this date. This clause was later omitted by the Finance Act, 2005, effective March 31, 2005. Upon cessation, Section 6 of the General Clauses Act, 1897, applies as if the amendment had been repealed by a Central Act.
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