Chapter 4 of Part 38 of the Principal Act is amended -

(a) in section 902 -

(i) in subsection (1) -

(I) by substituting "section 900(1);" for "section 900(1)." in the definition of "books, records or other documents" and "liability", and

(II) by inserting the following after the definition of "books, records or other documents" and "liability":

"'taxpayer' includes any person whose identity is not known to the authorised officer and includes a group or class of persons whose individual identities are not so known to the authorised officer.",

(ii) in subsection (5) by inserting ", where known," after "taxpayer", and

(iii) in subsection (6), by substituting the following for "the taxpayer concerned.":

"the taxpayer concerned -

(a) in a case where the identity of the taxpayer is known to the authorised officer at the time the notice is served under subsection (2), at that time or as soon as is practicable thereafter, and

(b) in any other case, as soon as is practicable after the time the identity of the taxpayer becomes known to the authorised officer.",