Section 128C Disclosure under international obligations etcF1

(1)

The obligation as to secrecy imposed by any enactment does not prevent—

(a)

the Commissioners for Her Majesty’s Revenue and Customs,

(b)

a person who is or was an authorised Revenue and Customs official,

(c)

a person who is or was a member of a committee or other body established by the Commissioners for Her Majesty’s Revenue and Customs (or jointly by the Commissioners and an authority of a territory outside the United Kingdom), or

(d)

a person specified, or of a description specified, in regulations made by the Treasury,

from disclosing information required to be disclosed under a relevant instrument or agreement in pursuance of a request made by any person.

(2)

In this section—

“relevant instrument or agreement” means an instrument, agreement or arrangement referred to, or of a kind referred to, in section 128A(1);
“Revenue and Customs official” means—
1. (a)
  a Commissioner for Her Majesty’s Revenue and Customs;
2. (b)
  an officer of Revenue and Customs;
3. (c)
  a person acting on behalf of the Commissioners for Her Majesty’s Revenue and Customs;
4. (d)
  a person acting on behalf of an officer of Revenue and Customs.

Annotations

Textual amendments

F1: Ss. 128A-128C and cross-heading inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 83

Notes on Part 2

Modifications

C1: Pt. 2 modified by 1988 c. 1, Sch. 19ABA paras. 26-28 (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 34(3) (with Sch. 9 paras. 1-9, 22))
C2: Pt. 2 applied by 2010 c. 4, s. 269DL(6) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)