(1)This section applies to information disclosed under section 131A, other than information which is also provided to the Administrator or an authorised person otherwise than under that section.
(2)Information to which this section applies may not be disclosed—
(a)by the Administrator,
(b)by an authorised person, or
(c)by any other person who obtains it in the course of providing services to, or exercising functions on behalf of, the Administrator,
except as permitted by the following provisions of this section.
(3)Subsection (2) does not apply to a disclosure made—
(a)by the Administrator to an authorised person,
(b)by an authorised person to the Administrator, or
(c)by an authorised person to another authorised person,
for the purposes of, or in connection with, the discharge of the Administrator's functions.
(4)Subsection (2) does not apply to a disclosure if it is—
(a)authorised by an enactment,
(b)made in pursuance of an order of a court,
(c)made for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom) relating to a matter in respect of which the Administrator has functions,
(d)made for the purposes of civil proceedings (whether or not within the United Kingdom) relating to a matter in respect of which the Administrator has functions,
(e)made with the consent of the Commissioners for Her Majesty's Revenue and Customs, or
(f)made with the consent of each person to whom the information relates.]
Textual Amendments
F1Ss. 131A-131C inserted (26.1.2009) by Climate Change Act 2008 (c. 27), s. 100(5), Sch. 7 para. 6