Commentary on Sections Schedule 3: Transitionals and savings
2051.Provisions of only transitional effect are brought together in this Schedule. This is different from the approach taken in CAA 1990. It allows this Act to meet comments from those who responded in consultation that:
	the effect of provisions in the existing legislation should be maintained in the Act even if there is very little chance of their having practical effect; and
	shorter and clearer legislation in the main body of the Act helps readers who want to know the treatment of expenditure in periods covered by the Act.
2052.There is nothing in this Schedule to reflect section 18(11) of CAA 1990. See Note 78 in Annex 2.
2053.Sections 39(2)(a) and (8)(a), 40(4)(a) and (b)(ii), 45, 47 and 49 of CAA 1990 (“the old expenditure provisions”) are not reproduced in this Schedule. See Note 77 in Annex 2.