Modifications etc. (not altering text)
C1Sch. 27 applied (with modifications) (22.10.2004 with effect in accordance with reg. 1(2) of the affecting S.I.) by The Offshore Funds Regulations 2004 (S.I. 2004/2572), regs. 1(1), 4
Marginal Citations
M1Source—[1984 Sch.19; 1986 s.50; 1987 (No.2) s.66]
20No obligation as to secrecy imposed by statute or otherwise shall preclude the Board or an inspector from disclosing to any person appearing to have an interest in the matter—
(a)any determination of the Board or (on appeal) the Special Commissioners whether an offshore fund should or should not be certified as a distributing fund in respect of any account period; or
(b)the content and effect of any notice given by the Board under paragraph 15(4) above.