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Commissioners for Revenue and Customs Act 2005
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- UK Public General Acts
- 2005 c. 11
- SCHEDULE 4
- Paragraph 37
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Income and Corporation Taxes Act 1988 (c. 1)
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37In 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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