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HMRC internal manual

Double Taxation Relief Manual

DT: Grenada: double taxation agreement, Article 14: Exchange of information

(1) The taxation authorities of the United Kingdom and Grenada shall exchange suchinformation (being information available under their respective taxation laws) as isnecessary for carrying out the provisions of this Arrangement or for the prevention offraud or the administration of statutory provisions against legal avoidance in relation tothe taxes which are the subject of this Arrangement. Any information so exchanged shall betreated as secret and shall not be disclosed to any persons other than those concernedwith the assessment and collection of the taxes which are the subject of this Arrangement.No information shall be exchanged which would disclose any trade secret or trade process.

(2) As used in this paragraph, the term `taxation authorities` means the Commissioners ofInland Revenue or their authorised representative in the case of the United Kingdom andthe Commissioner of Income Tax or his authorised representative in the case of Grenada.