DisclosureU.K.
43(1)No obligation as to secrecy or other restriction on the disclosure of information imposed by statute or otherwise prevents the disclosure of information—
(a)by the Secretary of State to the Inland Revenue for the purpose of assisting the Inland Revenue to discharge their functions under the [F1Corporation Tax Acts] so far as relating to matters arising under this Schedule, or
(b)by the Inland Revenue to the Secretary of State for the purpose of assisting the Secretary of State to discharge his functions under this Schedule.
(2)Information obtained by such disclosure shall not be further disclosed except for the purposes of legal proceedings arising out of the functions referred to.
(3)In this paragraph “the Inland Revenue” means any officer of the Board.
Textual Amendments
F1Words in Sch. 16 para. 43(1) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 419(30) (with Sch. 2)
Commencement Information
I1Sch. 16 para. 43 in force at 23.1.2003 by S.I. 2003/88, arts. 2, 3