# Taxation (International and Other Provisions) Act 2010, Section 128C: Disclosure under international obligations etc


(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—
(a)a Commissioner for Her Majesty’s Revenue and Customs;
(b)an officer of Revenue and Customs;
(c)a person acting on behalf of the Commissioners for Her Majesty’s Revenue and Customs;
(d)a person acting on behalf of an officer of Revenue and Customs.

---
Source: https://www.legislation.gov.uk/ukpga/2010/8/section/128C (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-128C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.