(1)An enactment passed, or an instrument made under an enactment, before the commencement of this section which refers (or is to be construed as referring) to a trade union registered under the Trade Union Acts 1871 to 1964 or a trade union or employers' association registered under the 1971 Act, shall, on and after that commencement, have effect as if it referred to a trade union or employers' association within the meaning of this Act.
(2)Where an enactment passed, or an instrument made under an enactment, before the commencement of this section refers (or is to be construed as referring) to an organisation of workers or to an organisation of employers (within the meaning of the 1971 Act), it shall, on and after that commencement, have effect as if it referred to a trade union or an employers' association, as the case may be.
(3)Subsections (1) and (2) above shall not apply to any enactment contained in the [1970 c. 10.] Income and Corporation Taxes Act 1970 or any other enactment relating to income tax or corporation tax.