Part 3Administration

Registration

I124Publication of the register

1

The Tax Authority may publish, by such means as it thinks fit, information which—

a

is derived from the register kept under section 22, and

b

falls within any of the descriptions set out below.

2

The descriptions are—

a

the names of registered persons,

b

the addresses of any sites or other premises at which they carry on business,

c

the registration numbers assigned to them in the register,

d

the fact (where it is the case) that the registered person is a body corporate which by virtue of section 38 is treated as a member of a group,

e

the names of the other bodies corporate treated under that section as members of the group,

f

the addresses of any sites or other premises at which those other bodies carry on business.

3

Information may be published in accordance with this section notwithstanding any obligation not to disclose the information that would otherwise apply.