273(1) No duty of confidentiality or other restriction on disclosure (however imposed) prevents the voluntary disclosure by a relevant client or a relevant intermediary to HMRC of information or documents about–
(za)a person subject to a stop notice,
(zb)arrangements or proposals for arrangements of a description specified in a stop notice in relation to which a person subject to a stop notice is a promoter,
(a)a monitored promoter, or
(b)relevant proposals or relevant arrangements in relation to which a monitored promoter is a promoter.