The Double Taxation Dispute Resolution (EU) Regulations 2020

Request for disclosure of information about an independent person of standing etcU.K.

This section has no associated Explanatory Memorandum

43.—(1) Paragraph (2) applies to independent persons of standing, and the substitutes for such persons, who have been appointed to the Advisory Commission in accordance with the rules for the appointment of independent persons of standing or in accordance with Article 8(3) of the Directive.

(2) Any person to whom this paragraph applies must, if requested to do so by the Commissioners, disclose any interest, relationship, or any other matter which—

(a)is likely to affect that person's independence or impartiality, or

(b)might reasonably create an appearance of bias in the proceedings of the Advisory Commission.

(3) Any disclosure made under paragraph (2) must be made to the Commissioners, and each other competent authority concerned, without delay.

(4) If a person contravenes paragraphs (2) or (3), the competent court may order that person to comply with those paragraphs.

(5) Any request, and any disclosure, made under this regulation must be made electronically or otherwise in writing.

(6) The second sub-paragraph of Article 8(5) of the Directive applies, for the purposes of these Regulations, to an independent person of standing who is part of the Advisory Commission.

Commencement Information

I1Reg. 43 in force at 14.2.2020, see reg. 1