[182A Double taxation: disclosure of information]

[182A  Double taxation: disclosure of information]

[(1)     A person who discloses any information acquired by him in the exercise of his functions as a member of an advisory commission set up under the Arbitration Convention is guilty of an offence.

(2)     Subsection (1) above does not apply to any disclosure of information—

(a)     with the consent of the person who supplied the information to the

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