88Revenue and Customs information
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Nodiadau Esboniadol
(1)The Commissioners for Her Majesty’s Revenue and Customs may disclose information relating to income tax or tax credits to a person for use in connection with the exercise of an assessment function of the Secretary of State or a devolved authority.
(2)The reference in subsection (1) to the Commissioners for Her Majesty’s Revenue and Customs includes a reference to a person authorised by the Commissioners.