Section 6Part 2 — Tax Information Authority
Procedures for public policy determination
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Without prejudice to section 5, the Authority may, in its discretion or shall where in its opinion there are issues of public policy, notify the Attorney General of any request received by the Authority, with particulars thereof; and the Attorney General shall be entitled, in a manner analogous to amicus curiae, to appear or to take part in any proceedings in the Islands, whether judicial or administrative, arising directly or indirectly from a request received by the Authority.
The Authority shall deny a request, in accordance with the relevant provisions of a scheduled Agreement where the Attorney General has issued a certificate to the effect that the execution of the request is contrary to the public policy of the Islands.
Cross References
- Section 5 of Tax Information Authority Actexternal
without prejudice to section 5