Cap on income tax reliefs

I must admit I am not one hundred per cent sure.However, I think you may be operating under a misconception.Just because legislation was passed under a previous Act does not make it ineffective legally.A lot of tax legislation is contained in Acts passed manpower ago such as the Income Tax (Earnings and Pensions Act) 2003.Previous legislation generally has to be specifically repealed by a later Act directly or by empowerment of an Act repealed by statutory instrument.