SCHEDULES
SCHEDULE 2Transitionals and savings
Part 1General provisions
Continuity of the law: general
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is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding superseded enactment had effect for relevant tax purposes, a reference to the superseded enactment so far as applying for those relevant tax purposes.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
In particular, any reference (express or implied) in this Act, another enactment or an instrument or document to—
a
the profits of a UK property business, or
b
similar concepts created by this Act,
is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding concept in a superseded enactment had effect for corporation tax purposes, a reference to that concept so far as applying for corporation tax purposes.
3
Any reference (express or implied) in this Act, another enactment or an instrument or document to—
a
things done under or for the purposes of a rewritten provision, or
b
things 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is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding superseded enactment had effect for relevant tax purposes, a reference to things done or falling to be done under or for the purposes of the superseded enactment so far as applying for those relevant tax purposes.