45Information held by HMRCU.K.
(1)The Commissioners for Her Majesty's Revenue and Customs or an officer of Revenue and Customs may, subject to this section, disclose to the Board any information held by the Revenue and Customs in connection with any function of the Revenue and Customs.
(2)Information may only be disclosed under subsection (1) if the Commissioners are satisfied that the Board requires it to enable it to exercise one or more of its functions, other than its function under section 22 (statistical services).
(3)Information disclosed under subsection (1) may only be used by the Board for the purposes of any one or more of its functions, other than its function under section 22.
(4)Information disclosed under subsection (1) may not be disclosed by the Board to any person except with the consent of the Commissioners.
(5)Subsection (1) does not authorise the disclosure of personal information, other than personal information relating to the import or export of goods to or from the United Kingdom.
(6)In subsection (1) the references to “the Revenue and Customs” are to either or both of—
(a)the Commissioners;
(b)officers of Revenue and Customs.
Commencement Information
I1S. 45 in force at 1.4.2008 by S.I. 2008/839, art. 2