112Delegation, authorisation and appointment

112 Delegation, authorisation and appointment (1) This section applies to a delegation, authorisation or appointment (each of which is a relevant instrument) made under the Taxation Administration Act 2007 and was in force immediately before 1 July 2009 in relation to the old Act or old regulations. (2) A relevant instrument has effect after that date if it relates to a provision of the old Act or old regulations that continues to have effect after that date because of this Part. (3) If a relevant instrument relates to a provision of the old Act or old regulations for which there is a corresponding provision of this Act, the relevant instrument has effect after that date as it were made in relation to the corresponding provision of this Act.