Modifications etc. (not altering text)
C1Sch. 7 extended (19.3.1997) by 1997 c. 16, s. 50, Sch. 5 Pt. I paras. 1, 4(2)
28(1)Notwithstanding any obligation not to disclose information that would otherwise apply, the Commissioners may disclose information—U.K.
(a)to the Secretary of State, or
(b)to an authorised officer of the Secretary of State,
for the purpose of assisting the Secretary of State in the performance of his duties.
(2)Notwithstanding any such obligation as is mentioned in sub-paragraph (1) above—
(a)the Secretary of State, or
(b)an authorised officer of the Secretary of State,
may disclose information to the Commissioners or to an authorised officer of the Commissioners for the purpose of assisting the Commissioners in the performance of duties in relation to tax.
(3)Information that has been disclosed to a person by virtue of this paragraph shall not be disclosed by him except—
(a)to another person to whom (instead of him) disclosure could by virtue of this paragraph have been made, or
(b)for the purpose of any proceedings connected with the operation of any provision of, or made under, any enactment in relation to insurance or to tax.
(4)References in the preceding provisions of this paragraph to an authorised officer of the Secretary of State are to any person who has been designated by the Secretary of State as a person to and by whom information may be disclosed under this paragraph.
(5)The Secretary of State shall notify the Commissioners in writing of the name of any person designated under sub-paragraph (4) above.
Modifications etc. (not altering text)
C2Sch. 7 para. 28: certain functions of the Secretary of State made exercisable concurrently with the Treasury (5.1.1998) by S.I. 1997/2781, arts. 4(3) (with art. 7)