Regulation 8 Obligation of confidentialityI1
United Kingdom
In regulation 52A (obligation of confidentiality)f1, in paragraph (3), after sub-paragraph (c) insert—
“(d)where the Commissioners are the supervisory authority, in accordance with sections 17 and 18 of the Commissioners for Revenue and Customs Act 2005f2.”.
Annotations
Commencement
- I1
Reg. 8 in force at 6.10.2020, see reg. 1(2)
Footnotes
- f1
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Regulation 52A was inserted by S.I. 2019/1511.
- f2
-
2005 c 11. Sections 17 and 18 were amended by section 7 of the Wales Act 2014 (c. 29). Section 18 was amended by section 24 of the Scotland Act 2012 (c. 11), section 16 of the Scotland Act 2016 (c. 11) and section 9 of the Childcare Funding (Wales) Act 2019 (anaw.1). There are other amendments to section 18 but none are relevant.