29(1)An agreement made before 27 July 1999 cannot have effect as an advance pricing agreement for the purposes of Part 5.U.K.
(2)Section 218(1)(c) (agreement must contain declaration that it is made for the purposes of section 218) applies in relation to an agreement made before 1 April 2010 as if after “this section” there were inserted “ or a declaration that it is made for the purposes of section 85 of FA 1999 ”.