SCHEDULES

SCHEDULE 25U.K.Mutual assistance for recovery of taxes etc

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 [F1of the United Kingdom or] of any member State for assistance in accordance with MARD.

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