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Version Superseded: 21/07/2008
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There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 51.
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(1)No obligation as to secrecy or other restriction on the disclosure of information imposed by statute or otherwise prevents—
(a)[F1Her Majesty’s Revenue and Customs ] from disclosing information, for the purpose given in subsection (2), to the Department of Agriculture and Rural Development in Northern Ireland (“the Department”) or an authorised officer of the Department, or
(b)the Department or an authorised officer of the Department from disclosing information for that purpose to [F1Her Majesty’s Revenue and Customs ].
(2)The purpose is assisting—
(a)[F2the Commissioners for Her Majesty’s Revenue and Customs], in carrying out [F3their] functions relating to allowances made because of section 40 (expenditure incurred for Northern Ireland purposes by small or medium-sized enterprises), or
(b)the Department, in carrying out its functions under this Chapter.
(3)Information obtained as a result of a disclosure authorised by this section must not be disclosed except—
(a)to [F4Her Majesty’s Revenue and Customs], the Department or an authorised officer of the Department, or
(b)for the purposes of any proceedings connected with a matter in relation to which [F2the Commissioners for Her Majesty’s Revenue and Customs] or the Department carry out the functions mentioned in subsection (2)(a) or (b).
Textual Amendments
F1Words in s. 51(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 84(a); S.I. 2005/1126, art. 2(2)(h)
F2Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 83(2); S.I. 2005/1126, art. 2(2)(h)
F3Word in s. 51(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 84(b); S.I. 2005/1126, art. 2(2)(h)
F4Words in s. 51(3)(a) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 84(c); S.I. 2005/1126, art. 2(2)(h)
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