SCHEDULES
SCHEDULE 25Mutual assistance for recovery of taxes etc
Exchange of information
3
1
No obligation of secrecy imposed by statute or otherwise precludes a public authority (or anyone acting on behalf of a public authority) from disclosing information if the disclosure is made for the purpose of giving effect, or enabling effect to be given, to MARD or a MARD-related instrument.
2
Sub-paragraph (1) applies, in particular, to any disclosure (to persons in the United Kingdom or elsewhere) in connection with a request or proposed request by or on behalf of an applicant authority F1of the United Kingdom or of any member State for assistance in accordance with MARD.
3
Sub-paragraph (2) is not to be taken to limit sub-paragraph (1).