{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-128C",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-128C.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "section/128C",
  "kind": "section",
  "number": "128C",
  "heading": "Disclosure under international obligations etc",
  "text": "(1) The obligation as to secrecy imposed by any enactment does not prevent—\n(a) the Commissioners for Her Majesty’s Revenue and Customs,\n(b) a person who is or was an authorised Revenue and Customs official,\n(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\n(d) a person specified, or of a description specified, in regulations made by the Treasury,\nfrom disclosing information required to be disclosed under a relevant instrument or agreement in pursuance of a request made by any person.\n(2) In this section—\n“relevant instrument or agreement” means an instrument, agreement or arrangement referred to, or of a kind referred to, in section 128A(1);\n“Revenue and Customs official” means—\n(a)a Commissioner for Her Majesty’s Revenue and Customs;\n(b)an officer of Revenue and Customs;\n(c)a person acting on behalf of the Commissioners for Her Majesty’s Revenue and Customs;\n(d)a person acting on behalf of an officer of Revenue and Customs.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 128A-128C and cross-heading inserted (12.2.2019) by Finance Act 2019 (c. 1), s. 83"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/section/128C",
    "retrieved_at": "2026-10-29T09:10:17.008829+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."
}