Customs Act 2015 section 5

Continuity and construction of certain references to old and new law

Section 5 ensures legal continuity when the Customs Act 2015 replaced the older customs legislation, so that existing powers, documents, officer appointments and cross-references all carry forward seamlessly into the new Act.

• The Revenue Commissioners retain all their pre-existing customs jurisdictions, powers and duties, and the operation of customs law continues without interruption despite the repeal of older enactments
• References in any legislation or document to provisions of the new Act are to be read as including the corresponding old provisions (and vice versa), so that cross-references between old and new law remain effective
• All instruments, authorisations, appointments and directions made under the repealed laws that were in force immediately before this Act commenced continue in force as if made under the new Act, and officers previously designated as officers of Customs and Excise are deemed to be officers of customs
• Where a repealed provision imposed a fine, forfeiture or penalty for a particular act or omission, that old provision continues to apply to any breach that occurred before its repeal, rather than the corresponding provision of the new Act