Paragraph 2

(1)

Paragraph 5 (power to obtain information and documents about persons whose identity is not known) is amended as follows.

(2)

In sub-paragraph (2), omit “UK”.

(3)

In sub-paragraph (4)—

(a)

in paragraph (b), for the words from “the Taxes Acts” to the end substitute “ the law (including the law of a territory outside the United Kingdom) relating to tax, ”, and

(b)

in paragraph (c), omit “UK”.

(4)

Omit sub-paragraph (5).

(5)

The amendments made by this paragraph—

(a)

come into force on 1 April 2012, and

(b)

apply from then on in relation to tax regardless of when the tax became due (whether before, on or after that date).