No versions valid at: 07/04/2005
Point in time view as at 07/04/2005. This version of this cross heading contains provisions that are not valid for this point in time.
Commissioners for Revenue and Customs Act 2005, Cross Heading: Income and Corporation Taxes Act 1988 (c. 1) is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Yn ddilys o 18/04/2005
37U.K.In section 816 of the Income and Corporation Taxes Act 1988 (double taxation relief: disclosure of information)—
(a)in subsection (1) for “persons employed in relation to Inland Revenue” substitute “ Revenue and Customs officials ”,
(b)in subsections (2), (2ZA) and (2A) for “officer of the Board” substitute “ Revenue and Customs official ”, and
(c)at the end add—
“(5)In this section “Revenue and Customs official” has the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).”
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