Clause 63

by inserting, immediately after subsection (1), the following subsection:“(1A) Where the request referred to in subsection (1), in the opinion of the Comptroller, does not contain sufficient information for the Comptroller to serve notice under subsection (1), the Comptroller shall, after he discovers such information from information already in the Comptroller’s possession or obtained under section 105F or 105G, serve notice of the request on that person.”; (b)by inserting, immediately after the words “subsection (1)” in subsections (2), (4) and (5), the words “or (1A)”; and

by deleting the words “of the country with whose government the prescribed arrangement in question was made” in subsection (4)(a)(iii) and substituting the words “of the country of the competent authority making the request”.