Section 28 | Requirement to have regard to international obligations

(1)In exercising any function under any provision made by or under this Part—

(a)the Treasury,

(b)the Secretary of State,

(c)HMRC,

(d)the TRA, and

(e)any other public body,

must have regard to international arrangements to which Her Majesty's government in the United Kingdom is a party that are relevant to the exercise of the function.

(2)This section is not to be read as affecting the circumstances in which any obligation to have regard to such matters would otherwise have arisen.