This is the original version (as it was originally made).
2.—(1) Section 116 of that Act (supply of information held by tax authorities for fraud prevention and verification) is amended as follows.
(2) For subsection (1) there is substituted—
“(1) This section applies—
(a)to information which is held—
(i)by the Inland Revenue, or
(ii)by a person providing services to the Inland Revenue, in connection with the provision of those services,
but is not information to which section 115D above applies, and
(b)to information which is held—
(i)by the Commissioners of Customs and Excise, or
(ii)by a person providing services to the Commissioners of Customs and Excise, in connection with the provision of those services.”.
(2) In this section “regulations” means regulations made by the Department or, as the case may be, the Secretary of State and prescribe shall be construed accordingly.”.
(3) In subsection (2)(b), the word “, contributions” is omitted.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
