Part XXIII Public Record, Disclosure of Information and Co-operation
Disclosure of information
C1I1C2350 Disclosure of information by the Inland Revenue.
1
No obligation as to secrecy imposed by statute or otherwise prevents the disclosure of Revenue information to—
a
the Authority, or
b
the Secretary of State,
if the disclosure is made for the purpose of assisting in the investigation of a matter under section 168 or with a view to the appointment of an investigator under that section.
2
A disclosure may only be made under subsection (1) by or under the authority of the Commissioners of Inland Revenue.
3
Section 348 does not apply to Revenue information.
4
Information obtained as a result of subsection (1) may not be used except—
a
for the purpose of deciding whether to appoint an investigator under section 168;
b
in the conduct of an investigation under section 168;
c
in criminal proceedings brought against a person under this Act or the M1Criminal Justice Act 1993 as a result of an investigation under section 168;
d
for the purpose of taking action under this Act against a person as a result of an investigation under section 168;
e
in proceedings before the Tribunal as a result of action taken as mentioned in paragraph (d).
5
Information obtained as a result of subsection (1) may not be disclosed except—
a
by or under the authority of the Commissioners of Inland Revenue;
b
in proceedings mentioned in subsection (4)(c) or (e) or with a view to their institution.
6
Subsection (5) does not prevent the disclosure of information obtained as a result of subsection (1) to a person to whom it could have been disclosed under subsection (1).
7
“Revenue information” means information held by a person which it would be an offence under section 182 of the M2Finance Act 1989 for him to disclose.