(1) The Principal Act is amended -

(a) in paragraph 5(1) of Schedule 11 -

(i) by deleting "or" where it occurs immediately before clause (d) and by substituting "paragraph 4, or" for "paragraph 4," in clause (d), and

(ii) by inserting the following after clause (d):

"(e) where a person fails to provide information requested by the Revenue Commissioners under section 510(7) or information which is required to be delivered under section 510(8),",

and

(b) in paragraph 3(1) of Schedule 12 -

(i) by deleting "or" in clause (a) and by inserting "or" at the end of clause (b), and

(ii) by inserting the following after clause (b):

"(c) where a person fails to provide information requested by the Revenue Commissioners under paragraph 3(4) or information which is required to be delivered under paragraph 3(5),".