(1) In this section "steps" includes steps to be taken by the appellant or other persons (including the Appeal Commissioners and a court) and, in the case of the Appeal Commissioners or a court, includes the hearing of an appeal, but neither this subsection nor subsection (2) prejudices the operation of section 25(2) and (3).

(2) Without prejudice to subsections (3) to (5), if, before the commencement date, one or more steps under Part 40 in relation to an existing appeal remain to be taken, then on and from the commencement date -

(a) no such steps shall be taken under Part 40, and

(b) the steps under Part 40A analogous to those steps shall be taken,

and the provisions of Part 40A relevant to the taking of those steps shall apply accordingly.