Section 128 | Disclosure under the Convention

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

(a)the Commissioners for Her Majesty's Revenue and Customs, or

(b)any authorised Revenue and Customs official,

from disclosing information required to be disclosed under the Arbitration Convention in pursuance of a request made by an advisory commission set up under the Convention.

(2)In this section “Revenue and Customs official” means any person who is or was—

(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, or

(e)a member of a committee established by the Commissioners for Her Majesty's Revenue and Customs.