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Continuity.
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84.—(1) The provisions of this Chapter shall apply subject to so much of any Act which contains provisions relating to or affecting excise duties as—
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(a) is not repealed by this Chapter, and
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(b) would have operated in relation to these duties if this Chapter had not been substituted for the repealed enactments.
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(2) The Commissioners shall have all the jurisdictions, powers and duties in relation to tobacco products tax which they had in relation to the corresponding excise duty.
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(3) The continuity of the operation of the law relating to excise duty on tobacco products shall not be affected by the substitution of this Chapter for the repealed enactments.
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(4) Any reference, whether express or implied, in any enactment (including this Chapter) or document—
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(a) to any provision of this Chapter, or
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(b) to things done or to be done under or for the purpose of any provision of this Chapter,
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shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision in the repealed enactments applied or had applied, a reference to, or, as the case may be, to things done or to be done under or for the purposes of, that corresponding provision.
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(5) Any reference, whether express or implied, in any enactment or document (including the repealed enactments and enactments passed and documents made)—
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(a) to any provision of the repealed enactments, or
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(b) to things done or to be done under or for the purposes of any provision of the repealed enactments,
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shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the times, years or periods, circumstances or purposes in relation to which the corresponding provision of this Chapter applies, a reference to, or as the case may be, to things done or deemed to be done or to be done under or, for the purposes of, that corresponding provision.
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(6) Every officer who immediately before the commencement of this provision, stood authorised or nominated for the purposes of any provision of the repealed enactments is, upon such commencement, deemed to be authorised or nominated, as the case may be, for the purposes of the corresponding provision of this Chapter.
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(7) Every instrument, document, authorisation and letter or notice of appointment made or issued under the repealed enactments and in force immediately before the commencement of this provision continues, upon such commencement, in force as if made or issued under this Chapter.
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