Paragraph 1

Subject to subparagraph (2), the amendments to sections 17 and 19 to 22F of the 1998 Act and to section 3A of the 1948 Act, made by section 8 and 9 of the Act, do not apply where an officer acting for the purposes of the 1948 Act required any person to produce records or provide information or explanations under section 14(1) of the 1998 Act before 6th April 2009.

Subparagraph (1) above does not apply where an enforcement notice under section 19 of the 1998 Act is served after 6th April 2011.