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PART 6Other provisions

Code of Practice on Taxation for Banks

288The Code of Practice on Taxation for Banks: documents relating to the Code

(1)The Commissioners may publish a relevant document, or revoke or modify a relevant document previously published by them, only after—

(a)consultation with such persons as they consider appropriate, and

(b)consideration of any representations made to them in the course of the consultation.

(2)When publishing a relevant document or a modified relevant document or when revoking a relevant document, the Commissioners must also publish—

(a)an account of the representations mentioned in subsection (1)(b), and

(b)their responses to those representations.

(3)In this section “relevant document” means—

(a)the Governance Protocol, or

(b)any document of the kind mentioned in section 285(11).

(4)This section does not apply in relation to the first publication of the Governance Protocol.

(5)This section does not affect any document of the kind mentioned in section 285(11) published before the passing of this Act except where it is to be revoked or modified after the passing of this Act.