(1) If:
(a) a person makes an application for renewal of a permit; but
(b) the application has not been finally determined before the start of the year to which it relates;
this Act has effect, until the application is determined, as if the permit had been renewed under subsection 20(5).
(2) If a permit that is treated as having been renewed is actually renewed under subsection 20(5), the renewed permit is taken to have been in force for the whole of the year to which it relates.