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- Original (As enacted)
This is the original version (as it was originally enacted).
(1)No duty of confidentiality or other restriction on disclosure (however imposed) prevents the voluntary disclosure by a relevant client or a relevant intermediary to HMRC of information or documents about—
(a)a monitored promoter, or
(b)relevant proposals or relevant arrangements in relation to which a monitored promoter is a promoter.
(2)“Relevant client” means a person in relation to whom the monitored promoter mentioned in subsection (1)(a) or (b)—
(a)has made a firm approach in relation to a relevant proposal with a view to making the proposal available for implementation by that person or another person;
(b)has made a relevant proposal available for implementation by that person;
(c)took part in the organisation or management of relevant arrangements entered into by that person.
(3)“Relevant intermediary” means a person who is an intermediary in relation to a relevant proposal in relation to which the monitored promoter mentioned in subsection (1)(a) or (b) is a promoter.
(4)The relevant proposal or relevant arrangements mentioned in subsection (2) or (3) need not be the relevant proposals or relevant arrangements to which the disclosure relates.
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