Finance Act 2012

This section has no associated Explanatory Notes

5(1)The effect of the Part 2 certificate depends on whether P is eligible for clearance.U.K.

(2)P is “eligible for clearance” if—

(a)none of the circumstances listed in Article 9(13)(a) to (e) apply (tax investigations etc), and

(b)Article 12(1) does not apply (wrongful behaviour in relation to non-UK domiciled status).

(3)Otherwise, P is “not eligible for clearance”.