There are currently no known outstanding effects for the Finance Act 2004, Section 316B.
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
F1S. 316B inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 17 para. 16
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