Paragraph 5 The Tax Collection and Management (Wales) Act 2016 (anaw 6)I1I2
England and Wales
In section 20 (offence of wrongful disclosure of protected taxpayer information), in the heading, omit “taxpayer”.
Annotations
Commencement
- I1
Sch. 2 para. 5 not in force at Royal Assent, see s. 67(2)
- I2
Sch. 2 para. 5 in force at 1.10.2026 by S.I. 2025/1305, art. 2(v)