xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

  1. Introductory Text

  2. 1.Citation, commencement, and interpretation

  3. 2.HMRC functions

  4. 3.Exchange of information

  5. 4.Onward disclosure of information received from HMRC

  6. 5.(1) It is a defence for a person charged with...

  7. 6.Consequential provisions

  8. 7.Repeals

  9. Signature

    1. SCHEDULE 1

  11. Explanatory Note