Direct Tax Acts, Finance Act 2014
851A Confidentiality of taxpayer informationFA11 s77; FA12 s120; FA13 s102; F(LPT)A 2012 s158 and Sch (1); F(No. 2)A13 s81; FA14 s90
[(1) In this section,
“agent” means a member of a professi...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.