Chapter DT13463
| Published date | 20 May 2016 |
| Record Number | DT13463 |
| Court | HM Revenue & Customs |
(1)The taxation authorities of the United Kingdom and Montserrat shall exchange suchinformation (being information available under their respective taxation laws) as isnecessary for carrying out the provisions of this Arrangement or for the prevention offraud or the administration of statutory provisions against legal avoidance in relation tothe taxes which are the subject of this Arrangement. Any information so exchanged shall betreated as secret and shall not be disclosed to any persons other than those concernedwith the assessment and collection of the taxes which are the...
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