67. Amendment of section 105D

Section 105D of the principal Act is amended by deleting subsection (1) and substituting the following subsection:“(1) The competent authority under a prescribed arrangement may make a request to the Comptroller for information concerning the tax position of any person in accordance with —

if it is an avoidance of double taxation arrangement, the EOI provision of that arrangement; or

if it is an EOI arrangement, the provisions of that arrangement.”.