Official secrecy

Where, under any law in force in a Commonwealth country or in any place under Her Majesty’s protection, provision is made for the allowance of relief from income tax in 48 respect of the payment of income tax in Belize, the obligation as to secrecy imposed by section 4 of this Act, shall not prevent the disclosure to the authorised officers of the Government in that Commonwealth country or in that place under Her Majesty’s protection of such facts as may be necessary to enable the proper relief to be given in cases where relief is claimed from income tax in Belize or from income tax in that part or place aforesaid.