A6.1207 UK legislation

A6.1207 UK legislation

A number of UK acts incorporate an international perspective and specifically facilitate the sharing of information.

Anti-terrorism, Crime and Security Act 2002

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

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial