# The Income Tax (Pay As You Earn) Regulations 2003, Paragraph 6: Continuity of the law

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

Any reference (express or implied) in these Regulations to—
(a) a provision of ITEPA, or
(b) things done or falling to be done under or for the purposes of a provision of ITEPA,
is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding provision repealed by ITEPA had effect, a reference to the repealed provision or to things done or falling to be done under or for the purposes of the repealed provision.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/2003/2682/schedule/1/paragraph/6 (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/schedule-1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.