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(1) The rights, assets and liabilities accrued in respect of the properties vested in.

(a) the Board established under the Revenue Agencies (Governing Board) Act, 1998 (Act 558) before the commencement of this Act and

the persons employed by that Board are transferred to the Authority and accordingly proceedings taken by or against the former Board may be continued by or against the Authority;

(b) the revenue agencies established under the Internal Revenue Service  Act,  1986(P.N.D.C.L.  143)  the  Customs,  Excise  and

Preventive Service (Management) Act 1993 (P.N.D.C.L. 330) and the Value Added Tax Act, 1998 (Act 546) before the commencement of this Act and the persons employed by the revenue agencies are transferred to the Authority and proceedings taken by or against the former revenue agencies may be  continued  by  or  against  the Authority.

(2) A contract subsisting between

(a) the former Board established under the Revenue Agencies (Governing) Board Act 1998 (Act 558) and another person in effect before the commencement of this Act shall subsist between the Authority under this Act and that other person;

(b) the revenue agencies and any other person in effect before  the commencement of this Act shall subsist between the Authority under this Act and that other person.