Income Tax Act, 1967.

Saving for enactments not repealed.

556.—The provisions of this Act (other than those of section 559 relating to the construction of references) shall have effect subject to so much of any Act which contains provisions relating to or affecting income tax, sur-tax or corporation profits tax as—

(a) is not repealed by this Act; and

(b) would have operated in relation to those taxes respectively if this Act had not been substituted for the repealed enactments.