9EAny scheme in operation, or other thing having effect, under or for the purposes of or in reliance on a provision of the Old Rules immediately before the commencement of the New Rules (other than a scheme under Rule 19, 20 or 21 of the Old Rules, as to which see paragraph 3 above) continues to be effective after that commencement as if made or done under or for the purposes of or in reliance on the corresponding provision of the New Rules.
Commencement Information
I1Sch. 3 para. 9 in force at 1.1.2020 by S.I. 2019/1460, art. 2