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be read as including, in relation to times, circumstances or purposes in relation to which any corresponding provision repealed by ITEPA had effect, a reference to the repealed provision or to things done or falling to be done under or for the purposes of the repealed provision.