SCHEDULES
SCHEDULE 24Amendments of Schedule 36 to FA 2008
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).