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)
Valid from 05/01/1998
[F128A(1)Notwithstanding any obligation not to disclose information that would otherwise apply, the Commissioners may disclose information—U.K.
(a)to the Treasury, or
(b)to an authorised officer of the Treasury,
for the purpose of assisting the Treasury in the performance of their duties.
(2)Notwithstanding any such obligation as is mentioned in sub-paragraph (1) above—
(a)the Treasury, or
(b)an authorised officer of the Treasury,
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 Treasury are to any person who has been designated by the Treasury as a person to and by whom information may be disclosed under this paragraph.
(5)The Treasury shall notify the Commissioners in writing of the name of any person designated under sub-paragraph (4) above.]
Textual Amendments
F1Sch. 7 para. 28A inserted (5.1.1998) by S.I. 1997/2781, art. 8(1), Sch. Pt. II para. 124 (with art. 7)