§ 46 — Power of Comptroller to obtain information

46.—(1) Sections 64 to 65E (except section 65B(1E)) of the ITA have effect for the purpose of enabling the Comptroller to obtain any information or evidence for the purpose of the administration or enforcement of this Act.(2) The sections mentioned in subsection (1) apply for the purpose of subsection (1) with the following modifications and with other necessary modifications:(a)

a reference in section 64 to a return required by or under the ITA is to a return required by or under this Act;

(b)

a reference to a purpose of the ITA is to a purpose mentioned in subsection (1);

(c)

a reference to proceedings for an offence under the ITA, proceedings for the recovery of tax or penalty, or proceedings by way of an appeal against an assessment, is to proceedings for an offence under this Act, proceedings for the recovery of any MTT or DTT or any penalty under section 58 or 59, or proceedings by way of an appeal against an assessment under section 54, as the case may be;

(d)

a reference to a provision that is incorporated by reference in subsection (1) is to that provision as applied and modified by this section;

(e)

the reference in section 65(1) of the ITA to a person’s income is to the MTT or DTT payable by a chargeable entity of an MNE group;

(f)

the reference in section 65A(e) of the ITA to the person’s liability to income tax is to an entity’s liability to MTT or DTT;

(g)

the reference in section 65B(1A) of the ITA to an offence under section 37M(3) or (4), 37S(3) or (4), 96 or 96A of the ITA is to an offence under section 68(3) or 69(1);

(h)

the reference in section 65D(1)(a) of the ITA to an offence alleged or suspected to have been committed under the ITA is to an offence alleged or suspected to have been committed under this Act;

(i)

such other modifications as may be prescribed by the regulations.

—(1) Sections 64 to 65E (except section 65B(1E)) of the ITA have effect for the purpose of enabling the Comptroller to obtain any information or evidence for the purpose of the administration or enforcement of this Act.

(2) The sections mentioned in subsection (1) apply for the purpose of subsection (1) with the following modifications and with other necessary modifications:(a)

a reference in section 64 to a return required by or under the ITA is to a return required by or under this Act;

(b)

a reference to a purpose of the ITA is to a purpose mentioned in subsection (1);

(c)

a reference to proceedings for an offence under the ITA, proceedings for the recovery of tax or penalty, or proceedings by way of an appeal against an assessment, is to proceedings for an offence under this Act, proceedings for the recovery of any MTT or DTT or any penalty under section 58 or 59, or proceedings by way of an appeal against an assessment under section 54, as the case may be;

(d)

a reference to a provision that is incorporated by reference in subsection (1) is to that provision as applied and modified by this section;

(e)

the reference in section 65(1) of the ITA to a person’s income is to the MTT or DTT payable by a chargeable entity of an MNE group;

(f)

the reference in section 65A(e) of the ITA to the person’s liability to income tax is to an entity’s liability to MTT or DTT;

(g)

the reference in section 65B(1A) of the ITA to an offence under section 37M(3) or (4), 37S(3) or (4), 96 or 96A of the ITA is to an offence under section 68(3) or 69(1);

(h)

the reference in section 65D(1)(a) of the ITA to an offence alleged or suspected to have been committed under the ITA is to an offence alleged or suspected to have been committed under this Act;

(i)

such other modifications as may be prescribed by the regulations.