(1) The enactments set out in column 1 of the Schedule to this Act are repealed or amended to the extent specified in relation to them in column 2 of the Schedule.

(2) Upon the coming into force of this Act the Customs, Excise and Preventive Service Board, the Internal Revenue Service Board and the Value Added Tax Service Board in existence immediately before the coming into force of this Act shall cease to exist.

(3) Upon the coming into force of this Act any reference to the "Board" in the Customs, Excise And Preventive Service (Management) Law, 1993 (P.N.D.C.L. 330), the Internal Revenue Service Law, 1986 (P.N.D.C.L. 143) and the Value Added Tax Act, 1998 (Act 546) or to the governing bodies of the respective Services in any other enactment or document shall be read and construed as a reference to the Revenue Agencies (Governing) Board established under this Act.