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Contents

11. Amendment of section 10

Section 10 of the principal Act is amended—

(a)

in subsection (1), by inserting after the word “Minister”

the words “of Finance”; and

(b)

in subsection (3)—

(i)

by inserting after the words “section 14” the words “or any other information received by it or disclosed to it by any person under this Act”;

and

(ii)

in paragraph (b)—

(A)

in subparagraph (i), by inserting after the word “Minister” the words “of Finance”;

and

(B)

by inserting after the words “section 14” the words “or any other information received by or disclosed to the competent authority under this Act”.

Report

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