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F3F429A.—(1) If they think it appropriate to do so for the purpose of facilitating the exercise or performance by any person to whom paragraph (2) applies of any of that person's powers or duties under any of the relevant statutory provisions,[F2 the Commissioners for Her Majesty's Revenue and Customs] and Excise may authorise the disclosure to that person of any information obtained[F2 or held] for the purposes of the exercise[F2 by Her Majesty's Revenue and Customs] of their functions in relation to imports.
(2) This paragraph applies to an enforcing authority and to an inspector.
(3) A disclosure of information made to any person under paragraph (1) shall be made in such manner as may be directed by[F2 the Commissioners for Her Magesty's Revenue and Customs] and may be made through such persons acting on behalf of that person as may be so directed.
(4) Information may be disclosed to a person under paragraph (1) whether or not the disclosure of the information has been requested by or on behalf of that person.]
F3mod. by SR 2000/87; 2000/120
F4mod. by 2002 c. 8 (NI)
Modifications etc. (not altering text)
C1Arts. 27A-30 applied (with modifications) (1.3.2014) by The Biocidal Products and Chemicals (Appointment of Authorities and Enforcement) Regulations 2013 (S.I. 2013/1506), regs. 2(4), 20 (with regs. 3(4)(5), 31)
C2Arts. 20-30 applied with modification(s) (1.6.2015) by The Explosives (Appointment of Authorities and Enforcement) Regulations (Northern Ireland) 2015 (S.R. 2015/236), regs. 1(2), 5(1)(a)
C3Arts. 20-30 applied (with mofifications) (1.6.2015) by The Biocidal Products and Chemicals (Appointment of Authorities and Enforcement) Regulations (Northern Ireland) 2013 (S.R. 2013/206), regs. 2(2), 16 (with regs. 3, 19)
C4Arts. 18-30 applied (with modifications) (27.7.2009) by Chemicals (Hazard Information and Packaging for Supply) Regulations (Northern Ireland) 2009 (S.R. 2009/238), reg. 14(1)(a)
C5Arts. 18-30 applied (with modifications) (24.8.2009) by Explosives (Hazard Information and Packaging for Supply) Regulations (Northern Ireland) 2009 (S.R. 2009/273), reg. 14(1)(a)
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