(1) In this section—
(a) “rejected regulations” means regulations which cease to have effect by virtue of subsection (2) or (3) of section 25;
(b) “the interim period” means the period—
(i) beginning with the date specified by rejected regulations as the date on which specified tax bands and tax rates apply in relation to a chargeable transaction, and
(ii) ending when those regulations cease to have effect by virtue of subsection (2) or (3) of section 25.
(2) Subject to subsection (3), if the effective date of a chargeable transaction falls within the interim
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