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These Regulations amend the obligation of secrecy provisions in six statutory instruments relating to National Savings and Investments (“NS&I”).
Employees of NS&I are subject to an obligation of secrecy in respect of information relating to investors in NS&I products. The obligation of secrecy is subject to certain exceptions, one of which relates to disclosure under section 20 of the Taxes Management Act 1970 (c.9). Section 20 was partially repealed by the Finance Act 1989 (c.26) and fully repealed by the Finance Act 2008 (c.9), and was replaced by Schedule 36 to that Act. For each instrument, therefore, these Regulations replace the reference to section 20(3) or (4)(b), as the case may be, of the Taxes Management Act 1970 with a reference to Schedule 36 to the Finance Act 2008.
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