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2(1)In section 384(2) of AFA 2006 (as amended by section 13(3) of this Act) (extent to the Isle of Man and British overseas territories other than Gibraltar) the reference to AFA 2006 includes—
(a)a pre-commencement amendment of AFA 2006,
(b)a provision of, or made under, an Act that is applied (by whatever words) by AFA 2006 by virtue of a pre-commencement amendment of AFA 2006, and
(c)a pre-commencement amendment or repeal of a provision of, or made under, an Act that is applied (by whatever words) by or under AFA 2006 (whether by virtue of a pre-commencement amendment of AFA 2006 or otherwise).
(2)For the purposes of this Schedule, an amendment or repeal is a “pre-commencement” amendment or repeal if it is contained in an Act or instrument passed or made before the commencement day (whether or not it is in force on that day).
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