Income Tax Act 2007 Schedule 2 paragraphs 1–6

Continuity of the law: general

Schedule 2 paragraphs 1 to 6 ensure that the rewriting of income tax provisions into the Income Tax Act 2007 does not create any gaps or disruptions in the law, and that old and new references remain interchangeable.

• The repeal and rewriting of existing tax provisions into the 2007 Act does not break the continuity of the law, except where the Act deliberately changes the law's effect.
• Any subordinate legislation or other actions made under a superseded enactment and still in force when the rewritten provision commences continue to have effect as though made under the new provision.
• References in any legislation, instrument or document to a rewritten provision are to be read as including the corresponding old provision for earlier periods, and vice versa — references to old provisions are to be read as including the new rewritten provision for later periods.
• These continuity rules replace section 17(2) of the Interpretation Act 1978 but do not affect any other part of that Act, and the cross-referencing rules in paragraphs 4 and 5 apply only so far as the context permits.

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