Commentary on Sections Overview Overview Section 129: Disclosure where relief given overseas for tax paid in the United Kingdom
277.This section permits Revenue and Customs officials to disclose information in cases in which other jurisdictions give relief for United Kingdom tax. It is based on sections 790(12) and 816(1) and (5) of ICTA, section 277(1) and (4) of TCGA and section 194(5) of FA 1993.