United Cinema Enterprises Ltd v Commissioner of Inland Revenue - [1984] 2 NZLR 390

Statutes — Statutory interpretation — Repeals and savings — Substituted enactment — Liability for film hire tax for years 1977-1980 — Tax had been payable under linked provisions of Finance Act 1930 and Cinematograph Films Act 1961 — Cinematograph Films Act 1976 repealed and replaced 1961 Act but did not amend Part V of the 1930 Act — Whether 1976 Act was passed "in substitution for" 1961 Act — Acts Interpretation Act 1924, s 21(1).