Corporation Tax Act 2009 Explanatory Notes

Part 1: General provisions

3518.These paragraphs ensure continuity of the law, despite the fact that this Act repeals and rewrites provisions.

3519.Paragraph 2 makes clear that the proposition about the continuity of the law in paragraph 1 does not apply to changes in the law made by this Act.

3520.The paragraphs in this Part stand instead of section 17(2) of the Interpretation Act 1978 and provide a comprehensive set of transitional arrangements.

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