# Finance Act 2011, Paragraph 3


(1) No obligation of secrecy imposed by statute or otherwise precludes a public authority (or anyone acting on behalf of a public authority) from disclosing information if the disclosure is made for the purpose of giving effect, or enabling effect to be given, to MARD or a MARD-related instrument.
(2) Sub-paragraph (1) applies, in particular, to any disclosure (to persons in the United Kingdom or elsewhere) in connection with a request or proposed request by or on behalf of an applicant authority of the United Kingdom or of any member State for assistance in accordance with MARD.
(3) Sub-paragraph (2) is not to be taken to limit sub-paragraph (1).

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/25/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-25/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.