Section 86F
Power of Collector to obtain information
(1)
Sections 55 to 55C shall have effect for the purpose of enabling the Collector to obtain any information for the purpose of complying with a request under section 86D.
(2)
For the purposes of subsection (1) —
(a)
the reference in section 55 to the purpose of obtaining full information in respect of the income of any person shall be read as a reference to the purpose referred to in subsection (1);
(b)
a reference in section 55B to the purposes of this Act shall be read as the purpose referred to in subsection (1); and
(c)
references in section 55C to proceedings for an offence under this Act, proceedings for the recovery of tax or penalty and proceedings by way of an appeal against an assessment, shall be read as proceedings for an offence under the law relating to tax of the country or territory of the competent authority making the request, proceedings for the recovery of tax or penalty under such law, and proceedings by way of an appeal against an assessment or equivalent procedure under such law, respectively.