9(1)Section 44 of that Act (special information notices) is amended as follows.
(2)in subsection (1) for “, within” to the end substitute “to furnish the Commissioner with specified information for the purpose specified in subsection (2).”
(3)After subsection (1) insert—
“(1A)In subsection (1) “specified information” means information—
(a)specified, or described, in the special information notice, or
(b)falling within a category which is specified, or described, in the special information notice.
(1B)The Commissioner may also specify in the special information notice—
(a)the form in which the information must be furnished;
(b)the period within which, or the time and place at which, the information must be furnished.”
(4)In subsection (5) for “the time” to “expire” substitute “a period specified in a special information notice under subsection (1B)(b) must not end, and a time so specified must not fall,”.