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Finance Act 2014

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This is the original version (as it was originally enacted).

273Confidentiality

This section has no associated Explanatory Notes

(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—

(a)a monitored promoter, or

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

(2)“Relevant client” means a person in relation to whom the monitored promoter mentioned in subsection (1)(a) or (b)

(a)has made a firm approach in relation to a relevant proposal with a view to making the proposal available for implementation by that person or another person;

(b)has made a relevant proposal available for implementation by that person;

(c)took part in the organisation or management of relevant arrangements entered into by that person.

(3)“Relevant intermediary” means a person who is an intermediary in relation to a relevant proposal in relation to which the monitored promoter mentioned in subsection (1)(a) or (b) is a promoter.

(4)The relevant proposal or relevant arrangements mentioned in subsection (2) or (3) need not be the relevant proposals or relevant arrangements to which the disclosure relates.

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