372AV Continuity.

(1) In this section, the “old enactments” means sections 372F, 372G, 372H, 372I, 372J, 372P, 372Q, 372R, 372RA, 372S, 372X, 372Y, 372Z, 372AE, 372AF, 372AG, 372AH and 372AI, and Parts 11A and 11B, being enactments repealed under section 24(3) of the Finance act, 2002.

(2) The continuity of the operation of the law relating to income tax, corporation tax and capital gains tax is not affected by the substitution of this Chapter for the old enactments.

(3) Any reference, whether express or implied, in any enactment or document, including this Chapter—

(a) to any provision of this Chapter, or

(b) to things done or to be done under or for the purposes of any provision of this Chapter,

shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision in the old enactments applied or had applied, a reference to, or, as the case may be, to things done or to be done under or for the purposes of, that corresponding provision.

(4) Any reference, whether express or implied, in any enactment or document, including the old enactments—

(a) to any provision of the old enactments, or

(b) to things done or to be done under or for the purposes of any provision of the old enactments,

shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision of this Chapter applies, a reference to, or as the case may be, to things done or deemed to be done or to be done under or for the purposes of, that corresponding provision.

(5) If and in so far as a provision of this Chapter operates, as on and from the date of the passing of the Finance act, 2002, in substitution for a provision of the old enactments, anything done or having effect as if done under the provision of the old enactments before that date shall be treated on and from that date as if it were a thing done under the provision of this Chapter which so operates.

(6) Without prejudice to the generality of subsections (2) to (5), this Chapter applies as if a deduction given to a person under the old enactments were a deduction given to such person under this Chapter in respect of, as may be appropriate—

(a) eligible expenditure incurred in the qualifying period, on or in relation to a qualifying premises or a special qualifying premises, as the case may be, or

(b) qualifying expenditure incurred in the qualifying period on or in relation to a qualifying premises.

(7) Without prejudice to the generality of subsections (2) to (5), any reference in an order made under section 372B(1) or 372BA(1) to section 372F, 372G, 372H or 372I shall, as on and from the date of the passing of the Finance act, 2002, be construed respectively as if it were a reference to—

(a) section 372AP, in so far as it relates to expenditure on construction,

(b) section 372AP, in so far as it relates to conversion expenditure,

(c) section 372AP, in so far as it relates to refurbishment expenditure, and

(d) section 372AR.

(8) Without prejudice to the generality of subsections (2) to (5), any reference in an order made under section 372AB(1) to section 372AE, 372AF, 372AG or 372AH shall, as on and from the date of the passing of the Finance act, 2002, be construed respectively as if it were a reference to—

(a) section 372AP, in so far as it relates to expenditure on construction,

(b) section 372AP, in so far as it relates to conversion expenditure,

(c) section 372AP, in so far as it relates to refurbishment expenditure, and

(d) section 372AR.

(9) All officers who immediately before the date of the passing of the Finance act, 2002, stood authorised or nominated for the purposes of any provision of the old enactments shall be deemed to be authorised or nominated, as the case may be, for the purposes of the corresponding provision of this Chapter.

(10) All instruments, documents, authorisations and letters or notices of appointment made or issued under the old enactments and in force immediately before the date of the passing of the Finance act, 2002, shall continue in force as if made or issued under this Chapter.