(1) The enactments specified in Part I of the Fifth Schedule shall have effect subject to the amendments specified in that Schedule, being amendments designed to facilitate, or otherwise desirable in connection with, the consolidation of the Tax Acts and the Capital Gains Tax Acts.
(2) Each enactment specified in column (2) of Part II of the Fifth Schedule is hereby repealed to the extent specified in column (3) of Part II of that Schedule.
(3) The amendments and repeals in each Part of the Fifth Schedule are subject to the provisions of this Act and, in particular, to the provision made at the end of each Part of that Schedule.