(1) Subject to subsection (2), a courtesy letter within the meaning of the former scheme served under the former scheme before the commencement of section 29, on and from that commencement—
(a) is deemed to be a penalty reminder notice under this Act; and
(b) may be dealt with and enforced as a penalty reminder notice under this Act.
(2) Subsection (1) does not affect a decision of a person made under clause 3(6) of the former scheme to decline to be dealt with under Part 2 of the former scheme.
S. 192 inserted by No. 32/2006 s. 54.