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There are currently no known outstanding effects for the Finance Act 1996, Cross Heading: Disclosure of information.
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35(1)Notwithstanding any obligation not to disclose information that would otherwise apply, the Commissioners may disclose information to—U.K.
(a)the Secretary of State,
(b)the Environment Agency,
(c)the Scottish Environment Protection Agency,
(d)the Department of the Environment for Northern Ireland,
(e)a district council in Northern Ireland, or
(f)an authorised officer of any person (a principal) mentioned in paragraphs (a) to (e) above,
for the purpose of assisting the principal concerned in the performance of the principal’s duties.
(2)Notwithstanding any such obligation as is mentioned in sub-paragraph (1) above, any person mentioned in sub-paragraph (1)(a) to (f) above 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 the environment or to tax.
(4)References in the preceding provisions of this paragraph to an authorised officer of any person (the principal) are to any person who has been designated by the principal as a person to and by whom information may be disclosed by virtue of this paragraph.
(5)The Secretary of State shall notify the Commissioners in writing of the name of any person designated by the Secretary of State under sub-paragraph (4) above.
(6)No charge may be made for a disclosure made by virtue of this paragraph.
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