239.Paragraph 1 provides that
	any actions commenced by the CA on behalf of the Secretary of State prior to the day appointed for the operational transfer but still in train will remain valid after the transfers to the Inland Revenue and the Treasury.
	any appointment, authority, decision, approval or consent given in relation to any matter being transferred to the Inland Revenue or the Treasury prior to the day appointed for the operational transfer remains valid and is to be treated as if it had been made by the Inland Revenue or the Treasury.
	any secondary legislation or other document made before the transfer shall continue to have effect. References to the Secretary of State are to be treated as references to the Inland Revenue; and references to DSS or its officers as references to the Inland Revenue and its officers.
The drafting here follows precedents in Orders in Council made under the MoCA.
240.Paragraph 2 relates to the various documents and forms which are in use by the CA which will have been printed and be ready for use as Inland Revenue forms from the day appointed for the operational transfer. Given the scale of the reprinting task, it ensures that if an old form has to be used any legal consequences of the form cannot be challenged purely on procedural grounds. To do so paragraph 2 allows any references to the Secretary of State or any officer of DSS to be construed as far as necessary as references to the Inland Revenue or as officers of the Inland Revenue.
241.Paragraph 3 provides for the Inland Revenue to account for contributions to the DSS in any gap between the operational and policy transfer dates.
242.Paragraph 4 provides that regulations made under section 9(2) of CBA must be made by the Treasury instead of the Secretary of State for Social Security if paragraph 9 of Schedule 3 to this Act comes into force before section 51(4) of the SSA.
Commentary on Sections Schedule 8: Savings and transitional provisions