(1) The provisions of this Chapter shall apply subject to so much of any Act which contains provisions relating to or affecting excise duties as -
(a) is not repealed by this Chapter, and
(b) would have operated in relation to these duties if this Chapter had not been substituted for the repealed enactments.
(2) The Commissioners shall have all the jurisdictions, powers and duties in relation to mineral oil tax which they had in relation to the corresponding excise duties.
(3) The continuity of the operation of the law relating to excise duties on mineral oils shall not be affected by the substitution of this Chapter for the repealed enactments.
(4) Any reference, whether express or implied, in any enactment or document (including this Chapter) -
(a) to any provision of this Chapter, or
(b) to things done or to be done under or for the purposes of any provision of this Chapter,
shall, if and in so far as the nature of the reference permits, be construed as including, in relation to the
…