[128C Disclosure under international obligations etc]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[128C  Disclosure under international obligations etc]

[(1)     The obligation as to secrecy imposed by any enactment does not prevent—

(a)     the Commissioners for Her Majesty's Revenue and Customs,

(b)     a person who is or was an authorised Revenue and Customs official,

(c)     a person who is

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