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Finance Act 2011

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Finance Act 2011, Paragraph 2 is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

2(1)Paragraph 5 (power to obtain information and documents about persons whose identity is not known) is amended as follows.U.K.

(2)In sub-paragraph (2), omit “UK”.

(3)In sub-paragraph (4)—

(a)in paragraph (b), for the words from “the Taxes Acts” to the end substitute “ the law (including the law of a territory outside the United Kingdom) relating to tax, ”, and

(b)in paragraph (c), omit “UK”.

(4)Omit sub-paragraph (5).

(5)The amendments made by this paragraph—

(a)come into force on 1 April 2012, and

(b)apply from then on in relation to tax regardless of when the tax became due (whether before, on or after that date).

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