Part 1 General Provisions
Corporation Tax Act 2009 (2009 c 4) | Legislation

SCHEDULE 2 Transitionals and Savings

Section 1325

Part 1 General Provisions

Continuity of the law: general

1

The repeal of provisions and their enactment in a rewritten form by this Act does not affect the continuity of the law.

2

Paragraph 1 does not apply to any change made by this Act in the effect of the law.

3

Any subordinate legislation or other thing which—

(a)     has been made or done, or has effect as if made or done, under or for the purposes of a superseded enactment so far as it applied for relevant tax purposes, and

(b)     is in force or effective immediately before the commencement of the corresponding rewritten provision,

has effect after that commencement as if made or done under or for the purposes of the rewritten provision.

4

(1)     Any reference (express or implied) in this Act, another enactment or an instrument or document to a rewritten provision is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding superseded enactment had effect for relevant tax purposes, a reference to the superseded enactment so far as applying for those relevant tax purposes.

(2)

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