Paragraph 20
United Kingdom
No obligation as to secrecy imposed by statute or otherwise shall preclude the Board or an inspector from disclosing to any person appearing to have an interest in the matter—
any determination of the Board or (on appeal) the F1tribunal whether an offshore fund should or should not be certified as a distributing fund in respect of any account period; or
the content and effect of any notice given by the Board under paragraph 15(4) above.
Annotations
Textual amendments
- F1
Word in Sch. 27 para. 20(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 161(5)
Notes on Schedule 27
Textual amendments
- F1
Sch. 27 repealed (1.12.2009 with effect in accordance with reg. 1(2) of the repealing S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 13(2)(3), Sch. 2 (with saving in Sch. 1 para. 3(4)) (subject, as saved, to modification by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 9 para. 24)