(1)Revenue and customs information relating to a person, the disclosure of which is prohibited by section 18(1), is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (c. 36) (prohibitions on disclosure) if its disclosure—
(a)would specify the identity of the person to whom the information relates, or
(b)would enable the identity of such a person to be deduced.
[F1(1A)Subsections (2) and (3) of section 18 are to be disregarded in determining for the purposes of subsection (1) of this section whether the disclosure of revenue and customs information relating to a person is prohibited by subsection (1) of that section.]
(2)Except as specified in subsection (1), information the disclosure of which is prohibited by section 18(1) is not exempt information for the purposes of section 44(1)(a) of the Freedom of Information Act 2000.
(3)In subsection (1) “revenue and customs information relating to a person” has the same meaning as in section 19.
Textual Amendments
F1S. 23(1A) inserted (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 19(4), 58(1) (with s. 36(4))
Commencement Information
I1S. 23 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)