6(1)Section 108 of the Finance Act 1995 (c. 4) shall be deemed not to have been repealed by Part 1 of Schedule 8 to the Income Tax (Earnings and Pensions) Act 2003 and the inclusion of that section among the enactments so repealed shall be deemed not to have affected the amendments made by that section in section 59A of the Taxes Management Act 1970 (c. 9) (payments on account of income tax).U.K.
(2)Nothing in this paragraph affects anything done—
(a)on or after 6th April 2003 (when the Income Tax (Earnings and Pensions) Act 2003 came into force), and
(b)before the passing of this Act,
in reliance on the view that the amendments referred to in sub-paragraph (1) had ceased to have effect.