BKM506700 - Governance protocol: role of the Independent Reviewer
Before determining whether there has been a breach, HMRC바카라 사이트™s Commissioners must first commission an Independent Reviewer to give an opinion on whether there has been a breach of the Code (subject to no GAAR notice having been given: see BKM506500), and if so whether HMRC바카라 사이트™s Commissioners should publish the name of a bank as having breached the Code. The matter will be referred to the Independent Reviewer once the bank is notified of TDRB바카라 사이트™s conclusion.
The legislation requires that the Independent Reviewer consider the particular bank바카라 사이트™s conduct when determining whether they have breached the Code 바카라 사이트“ FA14/S287. The Independent Reviewer has an obligation to follow the Protocol as far as it is relevant to their functions.