OpenLegislation

Regulation 2 Disclosure of information held by Revenue and CustomsI1

United Kingdom

F1(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

In these Regulations, “authorised person” means a person who—

(a)

provides services to, or exercises functions on behalf of, the Secretary of State for Transport; and

(b)

is authorised by the Secretary of State for Transport to receive information to which this regulation applies either generally or for a specific purpose.

Annotations

Textual amendments

F1

Reg. 2(1)(2) omitted (17.7.2014) by virtue of Finance Act 2014 (c. 26), s. 93(2)

Commencement

I1

Reg. 2 in force at 20.1.2014, see reg. 1