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I share that irritation. Had I been on that committee there is one question to which I would have requested a detailed answer — precisely what does subsection (3) mean?
This subsection says: 'this section applies to things done or omitted on or after 1 January 2001'.
Given that the offence of fraudulent evasion of income tax cannot occur in normal circumstances until a tax return has been submitted to the Inland Revenue then I presume that a tax return
(a) signed on or after 1 January 2001 with guilty knowledge or
(b) signed before 1 January 2001 but submitted on or after that date with guilty knowledge
qualifies as a suitable case for prosecution.
If so then the new section must cover any return in respect of almost any period of time given that there is no time limit in the requirement to make a...