26 Repeals and substitutions.

(1) Where an enactment repeals another enactment and substitutes other provisions for the enactment so repealed, the enactment so repealed continues in force until the substituted provisions come into operation.

(2) Where an enactment (“former enactment”) is repealed and re-enacted, with or without modification, by another enactment (“new enactment”), the following provisions apply:

(a) a person appointed under the former enactment shall continue to act for the remainder of the period for which the person was appointed as if appointed under the new enactment;

(b) a bond, guarantee or other security of a continuing nature given by a person under the former enactment remains in force, and data, books, papers, forms and things prepared or used under the former enactment may continue to be used as before the repeal;

(c) proceedings taken under the former enactment may, subject to section 27(1), be continued under and in conformity with the new enactment in so far as that may be done consistently with the new enactment;

(d) if after the commencement of this Act—

(i) any provision of a former enactment, that provided for the making of a statutory instrument, is repealed and re-enacted, with or without modification, as a new provision, and

(ii) such statutory instrument is in force immediately before such repeal and re-enactment,

then the statutory instrument shall be deemed to have been made under the new provision to the extent that it is not inconsistent with the new enactment, and remains in force until it is repealed or otherwise ceases to have effect;

(e) to the extent that the provisions of the new enactment express the same idea in a different form of words but are in substance the same as those of the former enactment, the idea in the new enactment shall not be taken to be different merely because a different form of words is used;

(f) a reference in any other enactment to the former enactment shall, with respect to a subsequent transaction, matter or thing, be read as a reference to the provisions of the new enactment relating to the same subject-matter as that of the former enactment, but where there are no provisions in the new enactment relating to the same subject-matter, the former enactment shall be disregarded in so far as is necessary to maintain or give effect to that other enactment.