Income Tax (Earnings and Pensions) Act 2003

This section has no associated Explanatory Notes

4U.K.Any reference (express or implied) in any enactment, instrument or document to—

(a)a rewritten provision, or

(b)things done or falling to be done under or for the purposes of a rewritten provision,

is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding repealed provision had effect, a reference to the repealed provision or (as the case may be) things done or falling to be done under or for the purposes of the repealed provision.