Paragraph 2 Disclosure required for returns and reports prepared by OGAI1

United Kingdom

(1)

Section 113 does not prohibit the OGA from using protected material obtained by the OGA under section 112 for the purpose of—

(a)

preparing such returns and reports as may be required under obligations imposed by or under any Act;

(b)

preparing and publishing reports and surveys of a general nature using information derived from the protected material.

(2)

Section 113 does not prohibit the OGA from disclosing protected material so far as necessary for those purposes.

Annotations