# Finance Act 2011, 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).

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/24/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-24/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.