14U.K.In section 11(1) (steps to be taken where payer is not residing in the United Kingdom)—
(a)before “it appears” insert “ at any time ”;
(b)for the words from “in the United Kingdom” to “therein,” substitute “ and has no assest in the United Kingdom, ”; and
(c)after “payer” in paragraph (c) insert “ and the nature and location of his assets ”.