# Finance (No. 2) Act 2017, Paragraph 35


No duty of confidentiality or other restriction on disclosure (however imposed) prevents the voluntary disclosure by any person to HMRC of information or documents which the person has reasonable grounds for suspecting will assist HMRC in determining whether there has been a breach of any requirement imposed by or under this Part of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/17/paragraph/35 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-17/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.