Taxation (International and Other Provisions) Act 2010 section 128

Disclosure under the Convention

Section 128 permits HMRC to override normal taxpayer secrecy obligations when an advisory commission established under the EU Arbitration Convention requests information.

• The usual statutory duty of secrecy does not prevent HMRC from disclosing information when requested by an advisory commission set up under the Arbitration Convention.
• Both the Commissioners for HMRC and any authorised HMRC official may make such disclosures.
• An authorised "Revenue and Customs official" is broadly defined to include current or former Commissioners, officers, persons acting on their behalf, and members of HMRC committees.
• This section supplements Section 127, which deals with the overall framework for giving effect to the Arbitration Convention.