Corporation Tax Act 2009
This section has no associated Explanatory Memorandum
63. In section 1216CN(1) (wrongful disclosure), in subsection (4), for the words from “only—” to the end substitute “only by or with the consent of the Director of Public Prosecutions.”.
(1)
Section 1216CN was inserted by the Finance Act 2013 (c. 29), section 36(1), Schedule 16, paragraph 1.