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Finance Act 2011

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Changes over time for: Cross Heading: Exchange of information

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Version Superseded: 31/12/2020

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Point in time view as at 15/03/2018.

Changes to legislation:

Finance Act 2011, Cross Heading: Exchange of information is up to date with all changes known to be in force on or before 09 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. Help about Changes to Legislation

Exchange of informationU.K.

3(1)No obligation of secrecy imposed by statute or otherwise precludes a public authority (or anyone acting on behalf of a public authority) from disclosing information if the disclosure is made for the purpose of giving effect, or enabling effect to be given, to MARD or a MARD-related instrument.U.K.

(2)Sub-paragraph (1) applies, in particular, to any disclosure (to persons in the United Kingdom or elsewhere) in connection with a request or proposed request by or on behalf of an applicant authority of any member State for assistance in accordance with MARD.

(3)Sub-paragraph (2) is not to be taken to limit sub-paragraph (1).

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