Section 28: Repeals, etc.

(1)
The enactment mentioned in Part A of the Third Schedule to this Act is hereby repealed to the extent therein specified.
[Part A.]
(2)
Where by any enactment reference is made to excise legislation in relation to spirits or to distillation of spirits in Nigeria, the spirits and any equipment shall, for excise purposes, be deemed to be affected by this Act; and references shall be so construed, and the enactments mentioned in Part B of the Third Schedule to this Act shall have effect accordingly.
[Part B.]
(3)
Any law in force in any State, other than an enactment repealed by subsection (1) of this section, or a provision of the Customs and Excise Management Act, or of an instrument having effect by virtue of that Act, is hereby repealed in so far as it makes provision with respect to the importation of stills.
[Cap. C45.]