Destination Tables are published periodically by Halsbury's Statutes and are a guide to the consolidation of legislation passed by the Parliament of the United Kingdom since 1957.
The stated aim of these Acts is to “re-write the United Kingdom’s primary direct tax legislation to make it clearer and easier to use, without changing the law”, which in effect means consolidating various pieces existing tax legislation, sometimes with minor changes.
Given the significance of this piece of legislation, the destination table for the 2006 Act has been included in this volume.
Destination tables for individual consolidation/re-write Acts (which previously formed the bulk of the work) may be found in Part 2.
In a typical table, the enactments listed are divided into sections, subsections, paragraphs and sub-paragraphs to the extent that it is necessary to provide a sufficient and exact account of the destinations of the repealed provisions.