Information
I118Confidentiality
1
Revenue and Customs officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs.
2
But subsection (1) does not apply to a disclosure—
a
which—
i
is made for the purposes of a function of the Revenue and Customs, and
ii
does not contravene any restriction imposed by the Commissioners,
b
which is made in accordance with section 20 or 21,
c
which is made for the purposes of civil proceedings (whether or not within the United Kingdom) relating to a matter in respect of which the Revenue and Customs have functions,
d
which is made for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom) relating to a matter in respect of which the Revenue and Customs have functions,
e
which is made in pursuance of an order of a court,
f
which is made to Her Majesty’s Inspectors of Constabulary, the Scottish inspectors or the Northern Ireland inspectors for the purpose of an inspection by virtue of section 27,
g
which is made to the Independent Police Complaints Commission, or a person acting on its behalf, for the purpose of the exercise of a function by virtue of section 28, or
h
which is made with the consent of each person to whom the information relates.
3
Subsection (1) is subject to any other enactment permitting disclosure.
4
In this section—
a
a reference to Revenue and Customs officials is a reference to any person who is or was—
i
a Commissioner,
ii
an officer of Revenue and Customs,
iii
a person acting on behalf of the Commissioners or an officer of Revenue and Customs, or
iv
a member of a committee established by the Commissioners,
b
a reference to the Revenue and Customs has the same meaning as in section 17,
c
a reference to a function of the Revenue and Customs is a reference to a function of—
i
the Commissioners, or
ii
an officer of Revenue and Customs,
d
a reference to the Scottish inspectors or the Northern Ireland inspectors has the same meaning as in section 27, and
e
a reference to an enactment does not include—
i
an Act of the Scottish Parliament or an instrument made under such an Act, or
ii
an Act of the Northern Ireland Assembly or an instrument made under such an Act.