A1.603 Freedom of Information Act 2000
This Act came into effect on 1 January 2005 but applies to information obtained and held prior to that date. It provides that if any person makes a request for information, a public authority is required to confirm that it holds the information and, if so, to provide it to the person requesting it1.
There are exemptions to this requirement covering, inter alia, national security2, defence3, international relations4, and the formulation and development of government policy5. Numerous sections of the HMRC manuals are withheld from public view under exemptions in the Freedom of Information Act,
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