Power to share information for the purposes of the OrderN.I.
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Memorandwm Esboniadol
47.—(1) The Commissioners for Her Majesty's Revenue and Customs may disclose any information in their possession to the Department for the purpose of this Order.
(2) Paragraph (1) is without prejudice to any other power of the Commissioners to disclose information.
(3) No person, including a servant of the Crown, may disclose any information received from the Commissioners under paragraph (1) if—
(a)the information relates to a person whose identity is specified in the disclosure or can be deduced from the disclosure;
(b)the disclosure is for a purpose other than specified in paragraph (1); and
(c)the Commissioners have not given their prior consent to the disclosure.