Capital Allowances Act 2001 Schedule 3 paragraphs 1–7

Continuity of the law

Schedule 3 paragraphs 1 to 7 establish that the rewriting of capital allowances legislation into the Capital Allowances Act 2001 does not break the continuity of the law, ensuring a seamless transition from old provisions to new.

• The repeal of old provisions and their re-enactment in the 2001 Act does not disrupt the continuity of the law, although this principle does not cover any deliberate changes in the law made by the Act
• Any subordinate legislation or other actions made or effective under a repealed provision continue to have effect as though made under the corresponding rewritten provision
• References in any legislation, instrument or document to either a rewritten provision or a repealed provision are to be read as including the corresponding counterpart, so that cross-references remain valid in both directions
• These continuity rules replace section 17(2) of the Interpretation Act 1978 but do not affect any other provision of that Act, and the cross-referencing rules apply only so far as the context permits