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 Commissioner for Her Majesty’s Revenue and Customs;

an officer of Revenue and Customs;

a person acting on behalf of the Commissioners for Her Majesty’s Revenue and Customs;

a person acting on behalf of an officer of Revenue and Customs.