(1) Subject to paragraph (2), as respects any investment held in an account opened on or after 1 January 2009 or, if the investment is not held in an account, as respects any investment made on or after that date -

(a) a specified person shall make all reasonable efforts to obtain from a person who makes the investment (in this Regulation referred to as the "customer") that person's tax reference number, if any, and

(b) the customer shall provide to the specified person that customer's tax reference number, if any.

(2) Paragraph (1) shall not apply as respects -

(a) any account opened or investment made before 1 August 2009 in the case of a person within the meaning of paragraph (b) of the definition of "bank" in Regulation 2(1), and

(b) any account or investment under which a payment mentioned in Schedule 2 will be made.