http://www.legislation.gov.uk/ukpga/2010/8/section/128Taxation (International and Other Provisions) Act 2010An Act to restate, with minor changes, certain enactments relating to tax; to make provision for purposes connected with the restatement of enactments by other tax law rewrite Acts; and for connected purposes.texttext/xmlenStatute Law Database2026-05-05Expert Participation2026-03-18 Part 2CHAPTER 31281The obligation as to secrecy imposed by any enactment does not prevent—athe Commissioners for Her Majesty's Revenue and Customs, orbany authorised Revenue and Customs official,from disclosing information required to be disclosed under the Arbitration Convention in pursuance of a request made by an advisory commission set up under the Convention.2In this section “Revenue and Customs official” means any person who is or was—aa Commissioner for Her Majesty's Revenue and Customs,ban officer of Revenue and Customs,ca person acting on behalf of the Commissioners for Her Majesty's Revenue and Customs,da person acting on behalf of an officer of Revenue and Customs, orea member of a committee established by the Commissioners for Her Majesty's Revenue and Customs.Pt. 2 modified by 1988 c. 1, Sch. 19ABA paras. 26-28 (as inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 8 para. 34(3) (with Sch. 9 paras. 1-9, 22))Pt. 2 applied by 2010 c. 4, s. 269DL(6) (as inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1)