http://www.legislation.gov.uk/ukpga/2005/11/section/17/enactedCommissioners for Revenue and Customs Act 2005DataKing's Printer of Acts of Parliament2021-08-04 InformationUse of information 17 1 Information acquired by the Revenue and Customs in connection with a function may be used by them in connection with any other function. 2 Subsection (1) is subject to any provision which restricts or prohibits the use of information and which is contained in— a this Act, b any other enactment, or c an international or other agreement to which the United Kingdom or Her Majesty’s Government is party. 3 In subsection (1) “the Revenue and Customs” means— a the Commissioners, b an officer of Revenue and Customs, c a person acting on behalf of the Commissioners or an officer of Revenue and Customs, d a committee established by the Commissioners, e a member of a committee established by the Commissioners, f the Commissioners of Inland Revenue (or any committee or staff of theirs or anyone acting on their behalf), g the Commissioners of Customs and Excise (or any committee or staff of theirs or anyone acting on their behalf), and h a person specified in section 6(2) or 7(3). 4 In subsection (1) “function” means a function of any of the persons listed in subsection (3). 5 In subsection (2) the reference to an enactment does not include— a an Act of the Scottish Parliament or an instrument made under such an Act, or b an Act of the Northern Ireland Assembly or an instrument made under such an Act. 6 Part 2 of Schedule 2 (which makes provision about the supply and other use of information in specified circumstances) shall have effect.
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<Text>In subsection (1) “the Revenue and Customs” means—</Text>
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<Text>a committee established by the Commissioners,</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>In subsection (1) “function” means a function of any of the persons listed in subsection (3).</Text>
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