Corporation Tax Act 2009 Schedule 2, paragraphs 1–7

Continuity of the law: general

Schedule 2, paragraphs 1–7 ensure that the rewriting and reorganisation of corporation tax provisions in CTA 2009 does not disrupt the continuity of the law, so that existing rights, obligations, subordinate legislation and cross-references carry forward seamlessly.

• The repeal of old provisions and their re-enactment in CTA 2009 does not break the continuity of the law, although this preservation does not apply where CTA 2009 deliberately changes the effect of the law.
• Any subordinate legislation, regulation or other action validly made or done under a superseded enactment and still in force immediately before the corresponding rewritten provision commences continues in effect as though made under the new provision.
• References in CTA 2009, other legislation or any instrument or document to a rewritten provision are to be read as also referring to the corresponding old provision for earlier periods, and vice versa — references to a superseded enactment (including the former Schedules A and D and the Cases of Schedule D) are to be read as including references to the new rewritten concept, so far as the context permits.
• These continuity rules apply in place of section 17(2) of the Interpretation Act 1978, but do not affect the other provisions of that Act.