Part XI General and Miscellaneous Provisions
Information about schemes
154 Disclosure of information between government departments, etc.
1
No obligation as to secrecy imposed by statute or otherwise on persons employed in relation to the Inland Revenue shall prevent information obtained or held in connection with the assessment or collection of income tax from being disclosed—
a
to the Department,
b
to the Secretary of State, or
c
to an officer of either of them authorised to receive such information, in connection with the operation of this Act (except Chapter II of Part VII and sections 153 and 157) or of any corresponding legislation in Great Britain.
F12
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F13
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4
In relation to persons who are carrying on or have carried on a trade, profession or vocation income from which is chargeable to tax under Case I or II of Schedule D, disclosure under subsection (1) relating to that trade, profession or vocation shall be limited to information about the commencement or cessation of, and employed earners engaged in, that trade profession or vocation, but sufficient information may also be given to identify the persons concerned.
5
F2Subsection (1) extends only to disclosure by or under the authority of the Inland Revenue.
6
Subject to subsection (7), information which is the subject of disclosure to any person by virtue of subsection (1), F3. . . shall not be further disclosed to any other person, except where the further disclosure is made—
a
to a person to whom disclosure could by virtue of this section have been made by or under the authority of the Inland Revenue; or
b
for the purposes of any civil or criminal proceedings in connection with the operation of this Act (except Chapter II of Part VII and sections 153 and 157); or
c
F4d
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7
The Department, F5and the Inland Revenue may provide the Registrar with such information as he may request for the purposes of the register; and no obligation as to secrecy or confidentiality imposed by statute or otherwise on—
a
persons employed in the Department, F6or
b
persons employed in relation to the Inland Revenue, F7. . .
F7c
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shall prevent them from disclosing to the Registrar such information as is necessary for the purposes of the register.
F88
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