Income Tax (Trading and Other Income) Act 2005 section 1-6

Continuity of the law: general [ITTOIA 2005 Sch 2 paras 1-6]

Section 1-6 of Schedule 2 ensures that the rewriting and consolidation of tax legislation by ITTOIA 2005 does not disrupt the continuity of the law, so that existing rights, obligations and references carry forward seamlessly into the new provisions.

• The repeal of old provisions and their re-enactment in rewritten form does not break the continuity of the law, except where the Act deliberately changes the legal effect
• Any subordinate legislation, regulations or other actions validly made under the old (superseded) provisions continue to have effect as though made under the corresponding new (rewritten) provisions
• References in any legislation, instrument or document to a rewritten provision are to be read as including the old superseded provision where relevant, and vice versa — including references to former Schedules A, D and F and the Cases of Schedule D
• These continuity rules apply instead of the general saving provision in section 17(2) of the Interpretation Act 1978, but only so far as the context permits

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