Commentary

A6.351 Power to publish information

Administration and compliance

A6.351 Power to publish information

A6.351 Power to publish information

HMRC may publish any state aid information, in compliance with the relevant post withdrawal obligations (see A6.350 for details of the impact of the UK's exit from the EU on state aid)1, and may disclose state aid information to another person to secure publication2. Relevant EU regulations are defined as obligations under the General Block Exemption Regulation (651/2014) or any corresponding obligations under EU law that relate to the grant of state aid through the provision of a tax advantage.

The power to publish information applies equally to information that may exist before 15 September 2016.

The

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