2U.K.In paragraph 5(4)(b) (power to obtain information and documents about persons whose identity is not known), for the words from “, VATA 1994” to the end substitute “ or any other enactment relating to UK tax ”.
Commencement Information
I1Sch. 48 para. 2 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2009/3054, art. 2