Advance ruling jurisdiction transfer: pending applications transferred and deemed part of successor body's records for processing. The amendment removes cross-references to specified excise and finance chapters from section 245Q, effective on a notified date, and inserts a transitional provision requiring that advance ruling applications made before that date-where no order or ruling under section 245R has been issued-be transferred with all records to the successor advance ruling authority and deemed to be that authority's records for all purposes.