Commissioners for Revenue and Customs Act 2005

41 Disclosure of information to Director of Revenue and Customs Prosecutions U.K.

(1) A person specified in subsection (2) may disclose information held by him to the Director for a purpose connected with a specified investigation or prosecution[F1 or for the purpose of the exercise by the Director of his functions under the Proceeds of Crime Act 2002 (c. 29)].

(2) Those persons are—

(a) a constable,

(b) the Director General of the National Criminal Intelligence Service,

(c) the Director General of the National Crime Squad,

(d) the Director of the Serious Fraud Office,

(e) the [F2 Director General of the National Crime Agency],

(f) the Director of Public Prosecutions,

(g) the Director of Public Prosecutions for Northern Ireland, and

(h) such other persons as the Attorney General may specify by order.

(3) An order under subsection (2)(h)—

(a) may specify a person only if, or in so far as, he appears to the Attorney General to be exercising public functions,

(b) may include transitional or incidental provision,

(c) shall be made by statutory instrument, and

(d) shall not be made unless a draft has been laid before, and approved by resolution of, each House of Parliament.

(4) In relation to a person if or in so far as he exercises functions in respect of Northern Ireland subsections (2)(h) and (3)(a) shall have effect as if a reference to the Attorney General were a reference to—

(a) the Advocate General for Northern Ireland, or

(b) before the commencement of section 27(1) of the Justice (Northern Ireland) Act 2002 (c. 26), the Attorney General for Northern Ireland.

(5) In the application of this section to Scotland, references to the Attorney General are to be read as references to a Minister of the Crown (including the Treasury).

(6) Nothing in this section authorises the making of a disclosure which—

(a) contravenes the Data Protection Act 1998 (c. 29), or

(b) is prohibited by Part 1 of the Regulation of Investigatory Powers Act 2000 (c. 23).

Textual Amendments

F1 Words in s. 41(1) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 168; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)

F2 Words in s. 41(2)(e) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 187; S.I. 2013/1682, art. 3(v)

Modifications etc. (not altering text)

C1 S. 41(1) applied (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 2 para. 11; S.I. 2008/755, art. 15(1)(h)

Commencement Information

I1 S. 41 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)