Jan 262011
 
 January 26, 2011  Laws, Non-U.S.

TJ McIntyre writes:

I’m indebted to Rossa McMahon and Daragh O’Brien for pointing out (via Twitter) two interesting provisions in the Finance Bill 2011 (PDF).

Section 71 creates a new revenue offence of possessing or using computer tools for the purpose of evading tax:

[…]

Section 73, meanwhile, creates what is in effect a parallel data protection system for the Revenue. Although too long to quote in full, an interesting aspect is that it creates a new offence of unauthorised disclosure of information

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