OpenLegislation

Paragraph 470

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 154(4) (disclosure of information between government departments etc.)—

(a)

after “carrying on or have carried on” insert “ wholly or partly in the United Kingdom ”, and

(b)

after “chargeable to tax under” insert “ Part 2 of the Income Tax (Trading and Other Income) Act 2005 or ”.