50Pre‑commencement requests for exemption or refund

50 Pre‑commencement requests for exemption or refund

(1) This section applies in relation to a request under regulation 6 or 6A of the old regulations for an exemption or a refund if: (a) the request was made before the commencement day; and (b) immediately before that day, a decision on the request has not been made. (2) Despite the repeal of regulations 6 and 6A of the old regulations, those regulations, as in force immediately before the commencement day, continue to apply in relation to the request as if the repeal had not happened.