If, before these Regulations come into force -
(a) the Authority has taken any step mentioned in subsection (2) of section 158A of the Act (inserted by these Regulations) in relation to guidance of the sort referred to in subsection (1) of that section; and
(b) that step would have satisfied a requirement of section 158A(2) in relation to that guidance had it been taken after these Regulations come into force,
the step shall be treated as having satisfied that requirement.