Finance Act, 1997
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Replacement of harbour authorities by port companies. |
48.—(1) In this section and in the Fifth Schedule , “relevant port company” has the meaning assigned to it in paragraph 1 of that Schedule. | |
(2) The provisions of the Fifth Schedule shall apply where assets are vested in, or transferred to, a relevant port company pursuant to the Harbours Act, 1996 . | ||
(3) This section and the Fifth Schedule shall have effect from the 1st day of March, 1997. |