# The Income Tax (Construction Industry Scheme) Regulations 2005, Paragraph 5: Continuity of the law

Extent: E+W+S+N.I.

Any reference (express or implied) in these Regulations to—
(a) a provision of the Act, or
(b) things done or falling to be done under or for the purposes of a provision of the Act,
is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding provision repealed by the Act had effect, a reference to the repealed provision or to things done or falling to be done under or for the purposes of the repealed provision.

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Source: https://www.legislation.gov.uk/uksi/2005/2045/schedule/1/paragraph/5 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/schedule-1/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.