912A Information for tax authorities in other territories.
(1) In this section—
“foreign tax” means a tax chargeable under the laws of a territory in relation to which arrangements (in this section referred to as “the arrangements”) having the force of law by virtue of section 826 apply;
“liability to foreign tax”, in relation to a person, means any liability in relation to foreign tax to which the person is or may be, or may have been, subject, or the amount of any such liability.
(2) For the purposes of complying with provisions with respect to the exchange of information contained
>in the arrangements<, sections 900, 901, 902, >902A,< 906A, >907 and< 908 shall, subject to subsection (3), have effect—
(a) as if references in those sections to tax included references to foreign tax, and
(b) as if references in those sections to liability, in relation to a person, included references to liability to foreign tax, in relation to a person.
(3) Where sections 902A,
>907 and< 908 have effect by virtue only of this section, they shall have effect as if—
(a) there were substituted ‘ “a taxpayer” means a person;’ for the definition of “a taxpayer” in subsection (1) of each of those sections, and
(b) the references in those sections to—
(i) tax, were references to foreign tax, and
(ii) any provision of the Acts, were references to any provision of the law of a territory in accordance with which foreign tax is charged or collected.