{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-27/paragraph-20",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-27/paragraph-20.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/27/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": null,
  "text": "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—\n(a) any determination of the Board or (on appeal) the tribunal whether an offshore fund should or should not be certified as a distributing fund in respect of any account period; or\n(b) the content and effect of any notice given by the Board under paragraph 15(4) above.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/20",
    "retrieved_at": "2026-10-29T09:49:54.309394+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."
}