Implied repeal Definition

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GLOSSARY

What does Implied repeal mean?

A statute which is inconsistent with an earlier statute (so that both cannot be applied) is taken to have impliedly repealed the relevant provision(s) of the earlier statute.

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Parliamentary supremacy—implied repeal

Essential to Parliament’s legislative supremacy is the principle that Parliament is not bound by its predecessors, and cannot bind its successors. It follows that, where a later Act of Parliament conflicts with an earlier one, the later one cannot be read as conditioned by, or subject to, the earlier. Rather, the later statute is considered to have repealed the earlier one by implication, to the extent of the conflict.However in recent decades it has become accepted that at least in certain legal contexts (particularly in the context of European Union law and the European Communities Act 1972 (ECA 1972), and perhaps other 'constitutional' statutes) Parliament can enact provisions which, unless expressly repealed or amended, condition and limit the effect of later, conflicting enactments.OriginsThe principle was laid down by a court in Dean and Chapter of Ely v Bliss. This was a dispute about the payment of tithes by the occupier of land. The occupier defended himself on the basis that an Act of Parliament had extinguished the right of the...

The process of decision making in Northern Ireland

The process of decision making in Northern Ireland How has decision making in Northern Ireland been carried out since the passing of the Northern Ireland Act 1998? It has been said that 'alongside the political processes leading to the 1998 Act, there was also an inextricably linked peace process', (Hadfield, 'Devolution: A National Conversation?', in Jowell & Oliver (eds), The Changing Constitution (OUP, 7th edn, 2011), p 213 at 230). The broader context of the devolution arrangements made in respect of Northern Ireland must be recalled. The Belfast Agreement provided not only that there should be a Northern Ireland Assembly, but also for the establishment of a North/South Ministerial Council, and a British-Irish Council. The scheme of devolution in terms of the Northern Ireland Act 1998 (NIA 1998), is that legislative power for certain matters (transferred matters) lies with the Northern Ireland Assembly, with ‘excepted matters’ remaining in the power of the UK Parliament, with a further group of ‘reserved matters’ which may be transferred to the...

Discover our 5 Practice Notes on Implied repeal

What is the legal basis and effect of revoking UK legislation?

What is the legal basis and effect of revoking UK legislation? What does it mean to repeal legislation? To repeal a piece of legislation revokes or rescinds it wholly or in part. The word ‘repeal’ is used for primary legislation. The word ‘revoke’ is used to similar effect for delegated legislation. Repeal of legislation is usually made expressly, but can also be implied. A repeal can only be made by an instrument with power to override the relevant legislation. Depending on the circumstances, this may be: • primary legislation • delegated legislation • devolved legislation Legislative provisions may be impliedly repealed by inconsistent provisions introduced in later legislation. The doctrine of implied repeal is subject to: • a general presumption against implied repeal • a strong presumption against implied repeal where general provisions are introduced covering a situation for which specific provisions are already made in earlier legislation There is also doubt that a constitutional statute can ever be impliedly repealed. For recent judicial consideration of issues relating to...

What is the legal position where there is an inconsistency between the Withdrawal Agreement and domestic legislation?

What is the legal position where there is an inconsistency between the Withdrawal Agreement and domestic legislation? What is the relationship between the Withdrawal Agreement and domestic legislation? The relationship between the provisions of the Withdrawal Agreement (WA) and domestic legislation is set out in section 7A of the European Union (Withdrawal) Act 2018 (EU(W)A 2018). EU(W)A 2018, s 7A gives effect in domestic law to Article 4 WA which binds the UK as a matter of international law. The first two paragraphs of Article 4 WA say: ‘1. The provisions of this Agreement and the provisions of Union law made applicable by this Agreement shall produce in respect of and in the United Kingdom the same legal effects as those which they produce within the Union and its Member States. Accordingly, legal or natural persons shall in particular be able to rely directly on the provisions contained or referred to in this Agreement which meet the conditions for direct effect under Union law. 2. The United Kingdom...

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Requirement to correct and extended offshore time limits for assessments held to be consistent (Scott v HMRC)

Private Client analysis: In J Scott v HMRC, the First-tier Tribunal (FTT) decided that HMRC had raised discovery assessments in time, under the extended time limit in the ‘requirement to correct’ offshore non-compliance rules. Those rules were not displaced by the later introduction of the 12-year extended time limit for loss of tax involving an offshore matter, which contain a behavioral limitation for certain earlier years. Written by Constantine Christofi, senior associate at RPC.

Tax weekly highlights—20 April 2023

This week's edition of Tax weekly highlights includes: (1) 27 April 2023 being announced as the date for the Tax Administration and Maintenance Day, (2) analysis of the UK’s implementation of the OECD Pillar Two rules, and (3) analysis of the previously reported Faiers decision relating to whether property constituted the ‘garden or grounds’ of a dwelling for stamp duty land tax purposes.

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