(1) In this section, the 'old enactments' means sections 372F, 372G, 372H, 372I, 372J, 372P, 372Q, 372R, 372RA, 372S, 372X, 372Y, 372Z, 372AE, 372AF, 372AG, 372AH, and 372AI, and Parts 11A and 11B, being enactments repealed under section 24(3) of the Finance Act, 2002.

(2) The continuity of the operation of the law relating to income tax, corporation tax and capital gains tax is not affected by the substitution of this Chapter for the old enactments.

(3) Any reference, whether express or implied, in any enactment or document, including this Chapter -

(a) to any provision of this Chapter, or

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