65.—(1) Nothing in the relevant amendments and repeals—
(a)prevents the giving of a preceding tax year notice, or
(b)otherwise affects the operation of section 40 of the Pension Schemes Act in relation to such a notice.
(2) In sub-paragraph (1) a “preceding tax year notice” means a notice within section 40(1) of the Pension Schemes Act which is given on or after the abolition date but in which the date specified in accordance with that provision falls before the abolition date.