9(1)Section 44 of that Act (special information notices) is amended as follows.E+W
(2)in subsection (1) for “, within” to the end substitute “ to furnish the Commissioner with specified information for the purpose specified in subsection (2). ”>
(3)After subsection (1) insert—
“(1A)In subsection (1) “specified information” means information—
(a)specified, or described, in the special information notice, or
(b)falling within a category which is specified, or described, in the special information notice.
(1B)The Commissioner may also specify in the special information notice—
(a)the form in which the information must be furnished;
(b)the period within which, or the time and place at which, the information must be furnished.”
(4)In subsection (5) for “the time” to “expire” substitute “ a period specified in a special information notice under subsection (1B)(b) must not end, and a time so specified must not fall, ”.