SCHEDULE 1TRANSITIONAL PROVISIONS AND SAVINGS
PART 1GENERAL PROVISIONS
Continuity of the lawI2I16
Any reference (express or implied) in these Regulations to—
a
a provision of ITEPA, or
b
things done or falling to be done under or for the purposes of a provision of ITEPA,
is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding provision repealed by ITEPA had effect, a reference to the repealed provision or to things done or falling to be done under or for the purposes of the repealed provision.