Proceeds of Crime Act 2002

437 Further disclosure U.K.

(1) Subsection (2) applies to information obtained under section 436 from the Commissioners of Inland Revenue or from the Commissioners of Customs and Excise or from a person acting on behalf of either of them.

(2) Such information must not be further disclosed except—

(a) for a purpose connected with the exercise of [F1 a relevant authority's] functions [F2 under, or in relation to, Part 5 or 8 ], and

(b) with the consent of the Commissioners concerned.

(3) Consent under subsection (2) may be given—

(a) in relation to a particular disclosure;

(b) in relation to disclosures made in circumstances specified or described in the consent.

(4) The power to consent to further disclosure under subsection (2)(b) may be delegated (either generally or for a specified purpose)—

(a) in the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue;

(b) in the case of the Commissioners of Customs and Excise, to a customs officer.

(5) Subsection (6) applies to information obtained under section 436 from a permitted person other than the Commissioners of Inland Revenue or the Commissioners of Customs and Excise or a person acting on behalf of either of them.

(6) A permitted person who discloses such information to [F3 a relevant authority] may make the disclosure subject to such conditions as to further disclosure by [F4 the authority] as the permitted person thinks appropriate; and the information must not be further disclosed in contravention of the conditions.

[F5 (7) In this section [F6 “relevant authority”] has the same meaning as in section 435.]

Textual Amendments

F1 Words in s. 437(2)(a) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 79(2); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)

F2 Words in s. 437(2)(a) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 133(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)

F3 Words in s. 437(6) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 79(3)(a); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)

F4 Words in s. 437(6) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 79(3)(b); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)

F5 S. 437(7) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 133(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)

F6 Words in s. 437(7) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 79(4); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)

Commencement Information

I1 S. 437 in force at 24.2.2003 for specified purposes by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

I2 S. 437 in force at 24.3.2003 in so far as not already in force by S.I. 2003/333, art. 2, Sch.