4.—(1) HMRC may disclose information processed under regulation 3(1) to an authority or agency specified in the Schedule, provided that the information is necessary for the exercise by that authority or agency of a function to which regulation 3(2) applies.
(2) An authority or agency which receives information as a result of this regulation is to treat that information as if it had been provided directly to it by the person who provided it to HMRC.
(3) Nothing in this regulation—
(a)authorises a disclosure of information which contravenes the data protection legislation or is prohibited by the investigatory powers legislation (but in determining whether a disclosure does either of those things, the power conferred by paragraph (1) is to be taken into account),
(b)permits a disclosure of information where (disregarding these Regulations) the authority or agency would be unable to collect that information, or require that information to be provided directly to it, by exercising a function to which regulation 3(2) applies, or
(c)limits the circumstances in which information may be disclosed under section 18(2) of the Commissioners for Revenue and Customs Act 2005 (confidentiality)(1) or under any other enactment or rule of law.
2005 c. 11. Section 18(2) has been amended by section 24(3)(a) and (b) of the Scotland Act 2012 (c. 11), section 7(7)(a) and (b) of the Wales Act 2014 (c. 29), section 16(5) of the Scotland Act 2016 (c. 11), paragraph 68(2)(a) and (b) of Schedule 9 to the Policing and Crime Act 2017 (c. 3), paragraph 64 of Schedule 6 to the Wales Act 2017 (c. 4), section 9 of the Childcare Funding (Wales) Act 2019 (anaw 1), and by S.I. 2014/3294.
