The Principal Act is amended -

(a) in section 817REA -

(i) by the substitution of the following subsection for subsection (1):

"(1) Subject to subsections (2) and (3), an authorised officer may make such enquiries as he or she considers necessary for the purpose of satisfying himself or herself as to whether information -

(a) included in a return made in accordance with section 817RC or 817RD, as appropriate, was correct and complete, or

(b) not included in such a return was correctly not so included.",

and

(ii) by the insertion of the following subsection after subsection (1) (as amended by subparagraph (i)):

"(1A) An authorised officer may, at all reasonable times, enter any premises or place of business of an intermediary or relevant taxpayer for the purpose of carrying out the enquiries referred to in subsection (1).",

and

(b) in section 891I -

(i) in subsection (2) -

(I) by the insertion of "‘effective qualifying competent authority agreement’," after "‘consideration’,", and