Continuity of the lawU.K.
5. Any reference (express or implied) in these Regulations to relevant payments, relevant payments exceeding the PAYE threshold or similar concepts created by these Regulations is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding concept of the revoked Regulations had effect, a reference to the concept of the revoked Regulations.
Commencement Information
I1Sch. 1 para. 5 in force at 6.4.2004, see reg. 1
I2Sch. 1 para. 1 in force at 6.4.2004, see reg. 1