Finance Act 2003

Transitional provisions (Part 5).

153.—In this Part, any reference, whether express or implied—

(a) to any provision of the Principal Act, or

(b) to things done or to be done under or for the purposes of any provision of the Principal Act,

shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision in the repealed enactments applied or had applied, a reference to, or, as the case may be, to things done or to be done under or for the purposes of, that corresponding provision.