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SCHEDULES

SCHEDULE 8U.K.Consequential, transitional, transitory and saving provision

Part 2U.K.Specific consequential provision

Interpretation Act 1978U.K.

18U.K.The Interpretation Act 1978 is amended as follows.

Commencement Information

I1Sch. 8 para. 18 in force at 4.7.2018 by S.I. 2018/808, reg. 3(g)(i)

19U.K.In section 21(1) (meaning of “subordinate legislation”) after “any Act” insert “ or made or to be made on or after exit day under any retained direct EU legislation [F1other than retained direct EU CAP legislation as so defined].

20U.K.After section 23 (application to other instruments) insert—

23ZARetained direct EU legislation

(1)The provisions of this Act (except sections 1 to 4, 13 and 19(2)) apply, so far as applicable and unless the contrary intention appears, to any retained direct EU legislation so far as it—

(a)is amended by an Act, subordinate legislation or devolution legislation, and

(b)is not subordinate legislation,

as they apply to an Act passed at the corresponding time.

(2)In their application by virtue of subsection (1)—

(a)section 10 has effect as if the reference to the passing of the Act were a reference to the corresponding time,

(b)section 11 has effect as if the second reference to an Act included a reference to the retained direct EU legislation so far as unamended (as well as a reference to that legislation so far as amended), and

(c)section 16(1) has effect as if the reference to the repealing Act not being passed were a reference to the repeal not having been made.

(3)References in this Act to the repeal of an enactment are to be read, in the case of an enactment which is retained direct EU legislation, as references to the revocation of the enactment.

(4)In Schedule 1—

(a)in the definition of “Commencement”, the references to an enactment do not include any retained direct EU legislation other than—

(i)any such legislation to which subsection (1) applies, or

(ii)any instrument made on or after exit day under any retained direct EU legislation, and

(b)in the definitions of “The Corporation Tax Acts” and “The Income Tax Acts”, the references to an enactment do not include any retained direct EU legislation.

(5)For the application of this Act to retained direct EU legislation which is subordinate legislation, see section 23(1) and (2).

(6)In this section—

Commencement Information

I3Sch. 8 para. 20 in force at 4.7.2018 by S.I. 2018/808, reg. 3(g)(ii)

21U.K.In section 24 (application to Northern Ireland), in subsection (4)—

(a)omit “and related expressions”,

(b)after “Corporation Tax Acts;” insert—

E.C.S.C. Treaty;

E.E.C. Treaty;,

(c)after “state;” insert—

Entry date;

The EU or the European Union;

EU institution;

EU instrument;

Euratom, Economic Community and Coal and Steel Community;

Euratom Treaty;

European Court;,

(d)after “Income Tax Acts;” insert— “ Member (in the expression “member State”); ”, and

(e)after “The Tax Acts” insert ;

The Treaties or the EU Treaties.

Commencement Information

I4Sch. 8 para. 21 in force at 31.12.2020 by S.I. 2020/1622, reg. 3(n) (with reg. 22)

22U.K.In Schedule 1 (words and expressions defined)—

(a)omit “ “The EU” or “the EU Treaties” and other expressions defined by section 1 of and Schedule 1 to the European Communities Act 1972 have the meanings prescribed by that Act.”,

(b)omit the definition of “EEA agreement”,

(c)omit the definition of “EEA state”,

(d)in the definition of “enactment”, before “does” insert “ includes any retained direct EU legislation but ”, and

(e)at the end insert—

Definitions relating to the EU and the United Kingdom's withdrawalU.K.

Commencement Information

I5Sch. 8 para. 22(d)(e) in force at 4.7.2018 for specified purposes by S.I. 2018/808, reg. 3(g)(iii)(iv)

I6Sch. 8 para. 22(a)-(c) in force at 31.12.2020 by S.I. 2020/1622, reg. 3(n) (with regs. 7, 22)

I7Sch. 8 para. 22(d)(e) in force at 31.12.2020 in so far as not already in force by S.I. 2020/1622, reg. 3(n) (with reg. 7)