Annex 1: Minor changes in the law made by the Act: Change 158: Redundant material – Table 1
This change concerns the omission of redundant material.
The omission of provisions that are redundant in whole or in part is an integral part of the rewrite process and, strictly speaking, does not involve any change in the substantive law.
But for ease of reference those omissions worthy of specific explanation are listed in the table below. The table sets out where those explanations can be found.
This change has no implications for the amount of tax due, who pays it or when.