765. International tax enforcement arrangements.

If Her Majesty by Order in Council declares that arrangements relating to international tax enforcement which are specified in the order have been made in relation to any territory or territories outside the United Kingdom and that it is expedient that those arrangements have effect, those arrangements have effect (despite anything in any enactment or instrument)1. Where any arrangements have effect by virtue of this provision, no obligation of secrecy (whether imposed by statute or otherwise): (1) prevents any minister of the Crown, or person with responsibilities in any government department, from disclosing to the Commissioners for Her Majesty's