48 Transfer of property, &c: general
Commissioners for Revenue and Customs Act 2005 (2005 c 11) | Legislation

48  Transfer of property, &c: general

(1)     Upon commencement the property, rights and liabilities of any of the old commissioners shall by virtue of this section vest in the new commissioners.

(2)     Anything done by, on behalf of or in relation to any of the old commissioners which has effect immediately before commencement shall continue to have effect as if done by, on behalf of or in relation to the new commissioners.

(3)     Anything (including any legal proceedings) which immediately before commencement is in the process of being done by, on behalf of or in relation to any of the old commissioners may be continued

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