Commentary on provisions of Act Section 8: Savings and transitional provision
Subsection (1) explains that, while subsection (3) of section 1 repeals sections 12 and 13 of the 2012 Act in consequence of the amendment to the meaning of an eligible charity, these sections will continue to apply in the case of charity mergers in the tax year 2016-2017 and earlier years. The effect of this is that a charity taking over the activities of one or more charities before 2017-18 may continue to make an application under section 12 or section 13 of the 2012 Act for the purposes of establishing eligibility for top-up payments and the effect of those sections is unchanged.
	Subsection (2) provides that where a charity has taken over the activities of more than one charity before the tax year 2017-18 and makes an application under section 13 of the 2012 Act, the relevant old charity is determined using the same test - in subsection 13(4) - that would have been used had section 13 not been omitted.
	Subsection (3) provides definitions for the purposes of section 8 and is self-explanatory.