The repeal of section 42 of the 1998 Act (requests for assessment) does not affect the application of that section after the relevant time in a case in which the Commissioner received a request under that section before the relevant time, subject to sub-paragraph (2).

The Commissioner is only required to make an assessment of acts and omissions that took place before the relevant time.

In this paragraph, “the relevant time” means the time when the repeal of section 42 of the 1998 Act comes into force.