Finance Act 2004 (c. 12)

Part 7 U.K. Disclosure of tax avoidance schemes

Modifications etc. (not altering text)

C1 Pt. 7 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(b)

[F1 316B Confidentiality U.K.

No duty of confidentiality or other restriction on disclosure (however imposed) prevents the voluntary disclosure by any person to HMRC of information or documents which the person has reasonable grounds for suspecting will assist HMRC in determining whether there has been a breach of any requirement imposed by or under this Part.]

Textual Amendments

F1 S. 316B inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 16