http://www.legislation.gov.uk/ukpga/2005/11/section/17/2009-04-01Commissioners for Revenue and Customs Act 2005An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes.texttext/xmlenStatute Law Database2024-05-17Expert Participation2009-04-01 <Emphasis>Information</Emphasis>Use of information171Information acquired by the Revenue and Customs in connection with a function may be used by them in connection with any other function.2Subsection (1) is subject to any provision which restricts or prohibits the use of information and which is contained in—athis Act,bany other enactment, orcan international or other agreement to which the United Kingdom or Her Majesty’s Government is party.3In subsection (1) “the Revenue and Customs” means—athe Commissioners,ban officer of Revenue and Customs,ca person acting on behalf of the Commissioners or an officer of Revenue and Customs,da committee established by the Commissioners,ea member of a committee established by the Commissioners,fthe Commissioners of Inland Revenue (or any committee or staff of theirs or anyone acting on their behalf),gthe Commissioners of Customs and Excise (or any committee or staff of theirs or anyone acting on their behalf), andha person specified in section 6(2) or 7(3).4In subsection (1) “function” means a function of any of the persons listed in subsection (3).5In subsection (2) the reference to an enactment does not include—aan Act of the Scottish Parliament or an instrument made under such an Act, orban Act of the Northern Ireland Assembly or an instrument made under such an Act.6Part 2 of Schedule 2 (which makes provision about the supply and other use of information in specified circumstances) shall have effect.S. 17 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
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<dc:title>Commissioners for Revenue and Customs Act 2005</dc:title>
<dc:description>An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes.</dc:description>
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<Emphasis>Information</Emphasis>
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<Title>Use of information</Title>
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17
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<Text>Information acquired by the Revenue and Customs in connection with a function may be used by them in connection with any other function.</Text>
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<Text>this Act,</Text>
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<Text>any other enactment, or</Text>
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<Text>an international or other agreement to which the United Kingdom or Her Majesty’s Government is party.</Text>
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<Text>
In subsection (1) “
<Term id="term-the-revenue-and-customs">the Revenue and Customs</Term>
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<Text>the Commissioners,</Text>
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<Pnumber>b</Pnumber>
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<Text>an officer of Revenue and Customs,</Text>
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<Text>a person acting on behalf of the Commissioners or an officer of Revenue and Customs,</Text>
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<Text>a committee established by the Commissioners,</Text>
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<Text>a member of a committee established by the Commissioners,</Text>
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<Text>the Commissioners of Inland Revenue (or any committee or staff of theirs or anyone acting on their behalf),</Text>
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<Text>the Commissioners of Customs and Excise (or any committee or staff of theirs or anyone acting on their behalf), and</Text>
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<Text>a person specified in section 6(2) or 7(3).</Text>
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in force at 7.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mh29t1-00107">S.I. 2005/1126</Citation>
,
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