Regulation 40 Publication of revenue collection contractsI1

England, Wales and Scotland

(1)

If a specified person accepts an offer to contract on the specified terms, the revenue collection counterparty must publish the resulting revenue collection contract.

(2)

The revenue collection counterparty must exclude any confidential information from the revenue collection contract that is published.

(3)

For the purposes of paragraph (2), “confidential information” means information which—

(a)

is identified in the specified terms as information to which paragraph (4) applies; and

(b)

the specified terms provide must not be disclosed.

(4)

This paragraph applies to information if, in the opinion of the Secretary of State at the time the relevant direction is given, it is information—

(a)

which constitutes a trade secret;

(b)

the disclosure of which would or would be likely to prejudice the commercial interests of any person; or

(c)

the disclosure of which would constitute a breach of confidence actionable by any person.

Annotations

Commencement

I1: Reg. 40 in force at 23.3.2023, see reg. 1(2)