118(1)Paragraph 45 (power to require information) is amended as follows.
(2)For sub-paragraph (1) substitute—
“(1)An officer of Revenue and Customs may by notice require a person to provide the officer with any information—
(a)which the officer reasonably requires for the performance of any functions of Her Majesty’s Revenue and Customs or an officer of Revenue and Customs under the SAYE code, and
(b)which the person to whom the notice is addressed has or can reasonably obtain.”
(3)In sub-paragraph (2)(a)—
(a)for sub-paragraph (i) substitute—
“(i)to check anything contained in a notice under paragraph 40A or a return under paragraph 40B or to check any information accompanying such a notice or return, or”, and”
(b)in sub-paragraph (ii) after “scheme” insert “or any other person whose liability to tax the operation of a scheme is relevant to”.