Finance Act 1989 (c. 26)U.K.
39U.K.After section 182(10) of the Finance Act 1989 (disclosure) insert—
“(10A)In this section, in relation to the disclosure of information “identifiable person” means a person whose identity is specified in the disclosure or can be deduced from it.”
Commencement Information
I1Sch. 4 para. 39 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)