10. In relation to a notice given on or before 31st March 2009, for the purposes of the application of—
(a)subsections (1) to (8) and 8(C) to 9 of section 20 of TMA 1970(1) (powers to call for information relevant to liability to income tax, corporation tax or capital gains tax), and
(b)sections 20B, 20BB and 20D of that Act so far as relating to those subsections,
to section 174 of the Finance Act 2006(2) (international tax enforcement arrangements: information powers), the amendments made by paragraph 91 shall be disregarded.
Sections 20 to 20D were substituted for section 20 by Schedule 6 to the Finance Act 1976. In section 20, subsections (1), (2) and (3) were amended respectively by section 142(2), (3) and (4) of the Finance Act 1989; subsections (4) and (5) were repealed by section 142(5) of the Finance Act 1989; subsection (6) was amended by section 142(6) of the Finance Act 1989; subsection (7) was amended by section 126(2) of the Finance Act 1988; subsection (7A) was inserted by section 93 of the Finance Act 1990; subsections (7AB) and (7AC) were inserted by section 255(2) of the Finance Act 1994; subsection (8) was substituted by section 142(7) of the Finance Act 1989; subsections (8C) and (8D) were inserted by section 142(8) of the Finance Act 1989; and subsections (8E) and (8H) were inserted by section 255(3) of the Finance Act 1994.