Part 10Information

England and Wales and Northern Ireland

I1I2437 Further disclosure

1

Subsection (2) applies to information obtained under section 436 from the Commissioners of Inland Revenue or from the Commissioners of Customs and Excise or from a person acting on behalf of either of them.

2

Such information must not be further disclosed except—

a

for a purpose connected with the exercise of F3the Director’sF3a relevant authority's functions F1under, or in relation to, Part 5 or 8 , and

b

with the consent of the Commissioners concerned.

3

Consent under subsection (2) may be given—

a

in relation to a particular disclosure;

b

in relation to disclosures made in circumstances specified or described in the consent.

4

The power to consent to further disclosure under subsection (2)(b) may be delegated (either generally or for a specified purpose)—

a

in the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue;

b

in the case of the Commissioners of Customs and Excise, to a customs officer.

5

Subsection (6) applies to information obtained under section 436 from a permitted person other than the Commissioners of Inland Revenue or the Commissioners of Customs and Excise or a person acting on behalf of either of them.

6

A permitted person who discloses such information to F5the DirectorF5a relevant authority may make the disclosure subject to such conditions as to further disclosure by F6the DirectorF6the authority as the permitted person thinks appropriate; and the information must not be further disclosed in contravention of the conditions.

F27

In this section F4“the Director”F4“relevant authority” has the same meaning as in section 435.