{
  "url": "https://openlegislation.uk/finance-act-2021/schedule-30/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2021/schedule-30/paragraph-5.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "schedule/30/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Section 273 (confidentiality) is amended as follows.\n(2) In subsection (1) before paragraph (a) insert—\n“(za) a person subject to a stop notice,\n(zb) arrangements or proposals for arrangements of a description specified in a stop notice in relation to which a person subject to a stop notice is a promoter,”.\n(3) In subsection (2)—\n(a) in the words before paragraph (a)—\n(i) after “client”” insert “ , in relation to a person mentioned in paragraph (za), (zb), (a) or (b) of subsection (1), ”;\n(ii) for “monitored promoter mentioned in subsection (1)(a) or (b)” substitute “ person so mentioned ”;\n(b) in paragraphs (a) and (b), for “a relevant”, in both places it occurs, substitute “ an applicable ”;\n(c) in paragraph (c), for “relevant” substitute “ applicable ”.\n(4) In subsection (3)—\n(a) for “a relevant” substitute “ an applicable ”;\n(b) for “monitored promoter mentioned in subsection (1)(a) or (b)” substitute “ person mentioned in paragraphs (za), (zb), (a) or (b) of subsection (1) ”.\n(5) In subsection (4), for “relevant”, in each place it occurs, substitute “ applicable ”.\n(6) After that subsection insert—\n“(5) Nothing in this section authorises a disclosure of information that would contravene the data protection legislation (but in determining whether a disclosure would do so, take into account this section).\n(6) For the purposes of this section, a person mentioned in subsection (1)(za) or (zb) is a promotor of arrangements or a proposal for arrangements if the person would be a promoter of those arrangements or proposal if those arrangements or that proposal were relevant arrangements or a relevant proposal (see section 235(2) to (6) and any regulations made under section 235(6)).\n(7) In this section—\n“applicable arrangements” means—\n(a)in relation to a disclosure falling within subsection (1)(za) or (zb), arrangements falling within the description specified in the stop notice to which the disclosure relates, or\n(b)in relation to a disclosure falling within subsection (1)(a) or (b), relevant arrangements;\n“applicable proposal” means—\n(a)in relation to a disclosure falling within subsection (1)(za) or (zb), a proposal for arrangements falling within the description specified in the stop notice to which the disclosure relates, or\n(b)in relation to a disclosure falling within subsection (1)(a) or (b), a relevant proposal;\n“the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/schedule/30/paragraph/5",
    "retrieved_at": "2026-10-29T08:58:11.025653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}