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Amendment of section 63B of Act of 2010
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19. Section 63B (inserted by the Regulations of 2019) of the Act of 2010 is amended by the insertion of the following subsection after subsection (2):
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“(2A) Co-operation with Member State competent authorities under this section by a competent authority may include the sharing of information which the competent authority is not prevented from disclosing by the law of the State and the provision of assistance shall not be refused on the basis that:
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(a) the request for the sharing of information or the provision of assistance is also considered to involve tax matters;
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(b) the law of the State requires the competent authority to maintain secrecy or confidentiality except in those cases where the relevant information that is sought is protected by legal privilege;
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(c) there is an inquiry, investigation or proceeding underway in the State, unless the sharing of such information or the provision of assistance would impede the inquiry, investigation or proceeding; or
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(d) the nature or status of the requesting competent authority is different from that of the competent authority of whom the request is made.”.
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