2.     Diesel fuel exemption certificates

(1)     The holder of a diesel fuel exemption certificate before the day on which this Act commences relating to the use of diesel fuel for residential heating or primary production, or both, is to be taken, on and after that day, to be registered as a diesel user under this Act in relation to that use or those uses (as the case may be) with a registration number corresponding to the identification number endorsed on the certificate.

(2)     A diesel fuel exemption certificate, and any duplicate copy of such a certificate, in force immediately before the day on which this Act commences is to be taken to be a diesel subsidy certificate, or an official copy of such a certificate (as the case may be), for the purposes of this Act.

(3)     An application for a diesel fuel exemption certificate that had been made under the Business Franchise Act immediately before the day on which this Act commences, but in respect of which no decision had yet been made, is to be taken, on and after that day, to be an application for registration as a diesel user made under this Act.

3.     Sales of diesel prior to the commencement of this Act

    For the purposes of any application of this Act in relation to a sale of diesel made before the day on which this Act commences—

        (a)     a reference in this Act to the sale of diesel to a certified diesel user is to be taken to be a reference to the sale of diesel to the holder of a diesel fuel exemption certificate; and

        (b)     a reference in this Act to the passing-on of the benefit of a diesel subsidy from a diesel supplier to a certified diesel user is to be taken to be a reference to the sale of the diesel to a person who was at the time of the sale the holder of a diesel fuel exemption certificate at a price that was reduced by virtue of the person's being the holder of such a certificate.