Taxation (International and Other Provisions) Act 2010 section 8

General saving for old transitional provisions and savings

Section 8 preserves the effect of existing transitional and saving provisions from earlier legislation, even where those earlier provisions have been repealed as part of the rewriting process in this Act.

• Where this Act repeals a transitional or saving provision linked to a rewritten rule, that transitional or saving provision continues to operate provided it has not been specifically rewritten and remains relevant to the new corresponding provision.
• Where an earlier enactment had already been repealed subject to savings, the repeal of that enactment by this Act does not disturb those existing savings — they continue to apply as before.
• Where a saving attached to a previous repeal is itself repealed by this Act, that saving still has effect so long as it was not specifically rewritten and remains capable of applying.
• The overall purpose is to ensure that no protective transitional or saving measure is inadvertently lost simply because of the mechanical process of consolidating and rewriting tax legislation into this Act.