Commentary on Sections Schedule 7: Transitionals and Savings Part 4: Employment income: exemptions Paragraph 37
3684.This paragraph preserves the recovery of tax and information powers of section 588(5) to (7) of ICTA, as the section applies before the date on which this Act comes into force, for cases where:
	the employee’s or the employer’s liability to tax for a year has been determined in accordance with sections 588 and 589 as those sections apply before that date, and
	the failure referred to in section 588(5)(a) and (b), as that section apply before that date, occurs on or after that date.
3685.The paragraph works by disregarding in such circumstances the amendment of section 588(6), and the repeal of sections 588(5)(a) and 589(3) and (4), in Schedules 6 (consequential amendments) and 8 (repeals and revocations) respectively.