Taxation (International and Other Provisions) Act 2010 section X

Continuity of the law: general

Schedule 7A paragraphs 1 to 7 ensure that when the Act rewrites and replaces older tax provisions, the law continues to operate seamlessly without any gaps or disruptions.

• 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 regulations, orders or other actions previously made or taken under the old provisions continue in force as though they had been made under the corresponding new rewritten provisions.
• References in any legislation, instrument or document to the new rewritten provisions are to be read as including references to the old superseded provisions for the periods when those old provisions were in effect, and vice versa.
• These continuity rules apply instead of section 17(2) of the Interpretation Act 1978, but do not override any other part of that Act, and the cross-referencing rules only apply so far as the context permits.