273 Confidentiality
Finance Act 2014 (2014 c 26) | Legislation

273 Ìý°ä´Ç²Ô´Ú¾±»å±ð²Ô³Ù¾±²¹±ô¾±³Ù²â

(1)     No duty of confidentiality or other restriction on disclosure (however imposed) prevents the voluntary disclosure by a relevant client or a relevant intermediary to HMRC of information or documents about—

[(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,]

(a)     a monitored promoter, or

(b)     relevant proposals or relevant arrangements in relation to which a monitored promoter is a promoter.

(2)     “Relevant clientâ€[, in relation to a person mentioned in paragraph (za), (zb),

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