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6. Notwithstanding the commencement of section 3 of the 2009 Act by article 3(c)—
(a)where the time for complying with a requirement mentioned in section 147(1) of the 2000 Act (civil penalties) expires before 1st December 2010, and the requirement has not been complied with by 1st December, section 147 has effect in respect of that failure to comply as if section 3 of the 2009 Act had not been commenced;
(b)where a liability to a penalty under section 147(2) arises before 1st December 2010 otherwise than in the circumstances described at paragraph (a), and such liability has not been discharged by 1st December 2010, section 147(5) and (6) continues to apply to that liability on and after 1st December 2010 as if section 3 of the 2009 Act had not been commenced;
(c)where paragraph (a) applies to a failure to comply with a requirement of the 2000 Act, the provisions of Schedule 19C to that Act do not apply to that failure.
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