Savings3
Where a notice is given under section 19A of the Taxes Management Act 19702 (“TMA 1970”) (power to call for documents for purposes of enquiries) on or before 31st March 2009, for the purposes of that notice—
a
the provisions contained in that section and in section 97AA of TMA 19703 (penalties for failure to produce documents under section 19A) shall continue to have effect on and after 1st April 2009;
b
the amendments made by paragraphs 71 and 75 (consequential amendments) shall be disregarded.