(1) The following enactments are hereby repealed

(a) The Revenue Agencies (Governing) Board Act, 1998 (Act 558);

(b) The Internal Revenue Service Act, 1986(P.N.D.C.L. 143); and

(2) Despite the repea1of Act 558, Regulations, bye-laws, notices, orders, directions, appointments, or any other act lawfully made or done under the repealed enactment and in force immediately before the commencement of this Act shall be considered to have been made or done under this Act and shall continue to have effect until reviewed, cancelled or terminated.

(3) A reference in any enactment to the Commissioner of Internal Revenue Service, the Customs, Excise and Preventive Service or the Value Added Tax Service shall be read as a reference to the Commissioner- General provided for under this Act.

(4) A reference to the Internal Revenue Service, the Value Added Tax Service or the Customs; Excise and Preventive Service in an enactment in existence immediately before the coming into force of this Act shall be read as a reference to the Authority.

(5) The enactments set out in the first column of the Schedule are repealed or amended to the extent specified in relation to them in the second column of the Schedule.