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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...