5(1)Section 273 (confidentiality) is amended as follows.U.K.
(2)In subsection (1) before paragraph (a) insert—
“(za)a person subject to a stop notice,
(zb)arrangements or proposals for arrangements of a description specified in a stop notice in relation to which a person subject to a stop notice is a promoter,”.
(3)In subsection (2)—
(a)in the words before paragraph (a)—
(i)after “client”” insert “ , in relation to a person mentioned in paragraph (za), (zb), (a) or (b) of subsection (1), ”;
(ii)for “monitored promoter mentioned in subsection (1)(a) or (b)” substitute “ person so mentioned ”;
(b)in paragraphs (a) and (b), for “a relevant”, in both places it occurs, substitute “ an applicable ”;
(c)in paragraph (c), for “relevant” substitute “ applicable ”.
(4)In subsection (3)—
(a)for “a relevant” substitute “ an applicable ”;
(b)for “monitored promoter mentioned in subsection (1)(a) or (b)” substitute “ person mentioned in paragraphs (za), (zb), (a) or (b) of subsection (1) ”.
(5)In subsection (4), for “relevant”, in each place it occurs, substitute “ applicable ”.
(6)After that subsection insert—
“(5)Nothing in this section authorises a disclosure of information that would contravene the data protection legislation (but in determining whether a disclosure would do so, take into account this section).
(6)For the purposes of this section, a person mentioned in subsection (1)(za) or (zb) is a promotor of arrangements or a proposal for arrangements if the person would be a promoter of those arrangements or proposal if those arrangements or that proposal were relevant arrangements or a relevant proposal (see section 235(2) to (6) and any regulations made under section 235(6)).
(7)In this section—
“applicable arrangements” means—
in relation to a disclosure falling within subsection (1)(za) or (zb), arrangements falling within the description specified in the stop notice to which the disclosure relates, or
in relation to a disclosure falling within subsection (1)(a) or (b), relevant arrangements;
“applicable proposal” means—
in relation to a disclosure falling within subsection (1)(za) or (zb), a proposal for arrangements falling within the description specified in the stop notice to which the disclosure relates, or
in relation to a disclosure falling within subsection (1)(a) or (b), a relevant proposal;
“the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act).”