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S.L. 123.221 · Individual Tax Programme Rules (S.L. 123.221)

S.L. 123.221 Art. 7Request for and exchange of information.                      S.L. 217.05.  S.L. 460.17.  S.L. 217.05.    S.L. 460.17.    S.L. 217.05.      S.L. 460.17.

In KraftAmtlicher Text

(1) For the purpose of ascertaining an individual’s entitlement to rights acquired in accordance with these rules and ensuring the proper application of these rules, the Commissioner may require that individual or the relevant authorised registered mandatary to produce, within the time indicated by the Commissioner in such request, such information and documents as the Commissioner may consider necessary, including certifications and declarations.

(2) Notwithstanding any other provision in any other law, the Commissioner and the competent authority in relation to the Status of Long-term Residents (Third Country Nationals) Regulations or in relation to the Free Movement of European Union Nationals and their

Family Members Order, as the case may be, may exchange information that is in their possession concerning an individual:

(a) who submits an application in accordance with rule 3;

(b) that is a beneficiary; or

(c) that has long-term residence status in accordance with the Status of Long-term Residents (Third Country

Nationals) Regulations or that has a right of permanent residence in terms of the Free Movement of European Union

Nationals and their Family Members Order, as the case may be.

(3) The information referred to in sub-rule (2) may be exchanged for the purposes of these rules and for the purposes of the long-term residence status in accordance with the Status of Long-term

Residents (Third Country Nationals) Regulations or for the purposes of the right of permanent residence in accordance with the Free

Movement of European Union Nationals and their Family Members

Order, as the case may be.