Section 18: Repeal and savings

(1) The East African Excise management Act, 1970 and the Excise Tariff Act, Cap. 338 are repealed. (2) Notwithstanding subsection (1)- (a) all excise duty due in respect of a transaction that took place before the commencement of this Act shall be due and payable as if the repealed Act were still in force but in case of a default the person shall be dealt with under this Act; (b) all appointments made under the repealed legislation and subsisting at the date of commencement of this Act are taken to be appointments made under this Act; (c) all forms and documents used in relation to the repealed legislation may continue to be used under this Act, and all references in those forms and documents to provisions of and expressions appropriate to the repealed legislation are taken to refer to the corresponding provisions and expressions of this Act. Schedule 1 (Sections 1, 17) Currency point A currency point is equivalent to twenty thousand shillings. Schedule 2 (Sections 1, 3(1)) Excise duty in respect of excisable goods and services