41ConfidentialityU.K.
(1)A person to whom relevant information is supplied (whether before or after the commencement of this section) may not disclose that information.
(2)Information is relevant information if it is supplied by or on behalf of HMRC or [F1 the CPS ] under—
(a)section 20 of the Immigration and Asylum Act 1999,
(b)section 130 of the Nationality, Immigration and Asylum Act 2002,
(c)section 36 of the Immigration, Asylum and Nationality Act 2006 (c. 13) (except in so far as that section relates to information supplied to a chief officer of police), or
(d)section 40 of this Act.
(3)But subsection (1) does not apply to a disclosure—
(a)which is made for a purpose within section 40(1),
(b)which is made for the purposes of civil proceedings (whether or not within the United Kingdom) relating to an immigration or nationality matter,
(c)which is made for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom) relating to an immigration or nationality matter,
(d)which is made in pursuance of an order of a court,
(e)which is made with the consent (which may be general or specific) of HMRC or [F2 the CPS ], depending on by whom or on whose behalf the information was supplied, or
(f)which is made with the consent of each person to whom the information relates.
(4)Subsection (1) is subject to any other enactment permitting disclosure.
(5)The reference in subsection (1) to a person to whom relevant information is supplied includes a reference to a person who is or was acting on behalf of that person.
(6)The reference in subsection (2) to information supplied under section 40 of this Act includes a reference to documents or articles supplied by virtue of subsection (2) of that section.
(7)In subsection (3) “immigration or nationality matter” means a matter in respect of which the Secretary of State has immigration and nationality functions (within the meaning given in section 40(4)).
(8)In subsection (4) “enactment” does not include—
(a)an Act of the Scottish Parliament,
(b)an Act of the Northern Ireland Assembly, or
(c)an instrument made under an Act within paragraph (a) or (b).
Textual Amendments
F1Words in s. 41(2) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 56
F2Words in s. 41(3)(e) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 56
Commencement Information
I1S. 41 in force at 31.1.2008 by S.I. 2008/99, art. 2(m)