Paragraphs 2 and 3 have effect despite any provision in an Act or instrument passed or made before the commencement day which provides (by whatever words) that a provision does not extend to the Isle of Man or a British overseas territory other than Gibraltar (including any provision disapplying section 385 of AFA 2006), subject to sub-paragraph (2).

Subsection (2) of section 384 of AFA 2006 continues to have effect subject to subsection (3) of that section (extent of paragraph 5(ba) of Schedule 9 to that Act).

Paragraphs 2 and 3 have effect despite any provision in an Act or instrument passed or made before the commencement day which provides (by whatever words) that a provision extends to Gibraltar.

The references in paragraph 2(1) to a pre-commencement amendment or pre-commencement repeal include any provision which brings the amendment or repeal into force and any provision which confers (by whatever words) a power by order or regulations to make provision about, or in connection with, the coming into force of the amendment or repeal.

Nothing in paragraph 2 affects whether references to AFA 2006, other than the reference in section 384(2) of that Act, include an amendment, repeal or provision described in that paragraph.

Paragraph 3 does not prevent the exercise of any power (whether express or implied) to make further instruments amending or revoking an instrument described in that paragraph (including the instrument as it extends to the Isle of Man and British overseas territories other than Gibraltar).