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(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 [F1the Director’s] [F1a relevant authority's] functions [F2under, 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 [F3the Director] [F3a relevant authority] may make the disclosure subject to such conditions as to further disclosure by [F4the Director] [F4the authority] as the permitted person thinks appropriate; and the information must not be further disclosed in contravention of the conditions.
[F5(7)In this section [F6“the Director”] [F6“relevant authority”] has the same meaning as in section 435.]
Textual Amendments
F1Words in s. 437(2)(a) substituted (27.4.2017 for specified purposes) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 79(2)
F2Words in s. 437(2)(a) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 133(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)
F3Words in s. 437(6) substituted (27.4.2017 for specified purposes) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 79(3)(a)
F4Words in s. 437(6) substituted (27.4.2017 for specified purposes) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 79(3)(b)
F5S. 437(7) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 133(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)
F6Words in s. 437(7) substituted (27.4.2017 for specified purposes) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 79(4)
Commencement Information
I1S. 437 in force at 24.2.2003 for specified purposes by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)
I2S. 437 in force at 24.3.2003 in so far as not already in force by S.I. 2003/333, art. 2, Sch.