In this tax rule, in some places information sharing is legalised/allowed where on the other places particulars sharing is legalised/allowed and elsewhere facts sharing is allowed though in some places all have been legalised/allowed.
What is the difference among these three terms?
I'm not familiar with this law, but if it works like other tax confidentiality laws I'm familiar with, it would be interpreted so broadly that there would effectively be no difference between "facts," "particulars" or "information."
People receiving tax returns under this law would be prohibited from disclosing any of them. Anything that is in the return would be considered secret.
