17 Confidentiality of protected taxpayer information

17  Confidentiality of protected taxpayer information

(1)     An individual who is or has been a relevant official must not disclose protected taxpayer information unless the disclosure is permitted by section 18.

(2)     In this section and section 19, “relevant official” means an individual who is—

(a)     a member of WRA, of a committee of WRA or of a sub-committee of such a committee,

(b)     a person to whom WRA has delegated any of

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