A6.1207 UK legislationA number of UK acts incorporate an international perspective and specifically facilitate the sharing of information.Anti-terrorism, Crime and Security Act 2002HMRC have powers1 to disclose information held by them (including information held by them prior to 14 December 2001 when the Act came into force) and make it available for the purposes of: • any criminal investigation whatsoever which is being or may be carried out, whether in the United Kingdom or elsewhere • any criminal proceedings whatsoever which have been or may be initiated, whether in the United Kingdom or elsewhere • the initiation or
A number of UK acts incorporate an international perspective and specifically facilitate the sharing of information.
HMRC have powers1 to disclose information held by them (including information held by them prior to 14 December 2001 when the Act came into force) and make it available for the purposes of:
• any criminal investigation whatsoever which is being or may be carried out, whether in the United Kingdom or elsewhere
• any criminal proceedings whatsoever which have been or may be initiated, whether in the United Kingdom or elsewhere
• the initiation or
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.