http://www.legislation.gov.uk/id/uksi/2003/2682/schedule/1

SCHEDULE 1TRANSITIONAL PROVISIONS AND SAVINGS

PART 1GENERAL PROVISIONS

Continuity of the law6

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be read as including, in relation to times, circumstances or purposes in relation to which any corresponding provision repealed by ITEPA had effect, a reference to the repealed provision or to things done or falling to be done under or for the purposes of the repealed provision.