Income Tax (Earnings and Pensions) Act 2003 Schedule 7 paragraphs 1–7

Continuity of the law

Schedule 7, paragraphs 1 to 7 ensure that the rewriting of older tax provisions into the Income Tax (Earnings and Pensions) Act 2003 does not create any break in the continuity of the law, and that cross-references, subordinate legislation and past actions remain valid.

• Repealing old provisions and re-enacting them in rewritten form does not disrupt the continuity of the law, although this principle does not apply to any actual changes in the law introduced by the Act
• Any subordinate legislation or other action made under a repealed provision that was in force immediately before the corresponding rewritten provision commenced continues to have effect as if made under the rewritten provision
• References in any enactment, instrument or document to a rewritten provision are to be read as including the corresponding repealed provision (and vice versa), so that cross-references work seamlessly in both directions across old and new legislation
• These continuity rules apply instead of section 17(2) of the Interpretation Act 1978, without prejudice to the rest of that Act, and the cross-referencing rules apply only so far as the context permits