Paragraph 3
In section 118B (furnishing of information etc. by revenue traders)—
(a)
in subsection (1)(a), after sub-paragraph (ii) there shall be inserted
“or
(iii)any transaction or activity effected or taking place in the course or furtherance of a business,”;
(b)
in subsection (1)(b), at the end there shall be inserted “ or to the transaction or activity ”; and
(c)
in subsection (3), after “any business” there shall be inserted “ , or to any transaction or activity effected or taking place in the course or furtherance of any business, ”.