Article 9

In a case where on 1st April 1981 a duty under section 132(1) or (2) of the 1960 Act has arisen but is not discharged, the duty obtains as if the repeal of the said section 132(1) or, as the case may be, the said section 132(2) had not occurred, and in either case as if the repeal of section 132(3) of the 1960 Act had not occurred.