Paragraph 31 I1

for “Secretary of State”, in each place it occurs, there shall be substituted “Treasury”;

in subsection (2)(b) for “has” there shall be substituted “have”; and

after subsection (8) there shall be added—

“(9)

The powers conferred by this section shall be exercisable in relation to information on oath given by or on behalf of the Secretary of State as they are exercisable in relation to information on oath given by or on behalf of the Treasury; and for this purpose the reference in subsection (2)(b) to the Treasury shall be construed as a reference to the Secretary of State.”.