2(1)Paragraph 5 (power to obtain information and documents about persons whose identity is not known) is amended as follows.U.K.
(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).