Paragraphs (2) and (3) apply to a request for information made by the Authority under section 190(1) in a case where the fiftieth working day of the assessment period falls on or after the commencement date.

The request is to be treated as if it had been made by the PRA.

An acknowledgement of receipt of information given by the Authority before the commencement date for the purposes of section 190(6) is to be treated as if it had been given by the PRA.