- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
5(1)Section 273 (confidentiality) is amended as follows.
(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—
“applicable proposal” means—
“the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act).”
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: