159(1)This paragraph applies to regulations which—U.K.
(a)were made under section 477A(1) to (2A) of ICTA (building societies: regulations for deduction of tax),
(b)were in force immediately before the commencement of the repeal of those provisions by this Act, and
(c)could have been made under section 17 of TMA 1970 as amended by this Act, if those amendments had been in force at the time the regulations were made.
(2)The regulations have effect after the commencement of the repeal of section 477A(1) to (2A) of ICTA as if made under section 17 of TMA 1970 as amended by this Act.