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2.—(1) His Majesty’s Revenue and Customs (or anyone acting on their behalf) may disclose information to European Union representatives if the disclosure is made for the purpose of meeting an obligation of the United Kingdom arising under or relating to the Windsor Framework.
(2) In paragraph (1), “Windsor Framework” has the same meaning as in Joint Declaration No 1/2023 of the Union and the United Kingdom in the Joint Committee which reflects the arrangements laid down in Decision No 1/2023 of that Joint Committee laying down arrangements relating to the Windsor Framework.
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