Capital Allowances Act 2001

51 Disclosure of information between UK tax authorities

(1) No obligation as to secrecy or other restriction on the disclosure of information imposed by statute or otherwise prevents—

(a) the Inland Revenue 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 the Inland Revenue.

(2) The purpose is assisting—

(a) the Board of Inland Revenue, in carrying out its 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 the Inland Revenue, 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 the Board of Inland Revenue or the Department carry out the functions mentioned in subsection (2)(a) or (b).