Valid from 06/04/2005
245DDisclosure of information held by Inland Revenue to persons authorised to apply to courtE+W+S
(1)Information which is held by or on behalf of the Commissioners of Inland Revenue may be disclosed to a person who is authorised under section 245C of this Act, or under Article 253C of the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)), if the disclosure—
(a)is made for a permitted purpose, and
(b)is made by the Commissioners or is authorised by them.
(2)Such information—
(a)may be so disclosed despite any other restriction on the disclosure of information whether imposed by any statutory provision or otherwise, but
(b)in the case of personal data (within the meaning of the Data Protection Act 1998), may not be disclosed in contravention of that Act.
(3)For the purposes of subsection (1), a disclosure is made for a permitted purpose if it is made for the purpose of facilitating—
(a)the taking of steps by the authorised person to discover whether there are grounds for an application to the court under section 245B of this Act or Article 253B of the Companies (Northern Ireland) Order 1986; or
(b)a determination by the authorised person as to whether or not to make such an application.
(4)The power of the Commissioners to authorise a disclosure under subsection (1)(b) may be delegated (either generally or for a specified purpose) to an officer of the Board of Inland Revenue.
Modifications etc. (not altering text)
C1S. 245D applied (6.4.2005) by Companies (Audit, Investigations and Community Enterprise) Act 2004 (c. 27), ss. 15, 65; S.I. 2004/3322, art. 2(2), Sch. 2 (subject to arts. 3-13)