A person or body listed in Part 1 of Schedule 6 may provide information to any other person or body so listed for use in the exercise of a function under this Act.

A person or body listed in Part 1 of Schedule 6 may provide information obtained in the course of the exercise of a function under this Act to Her Majesty's Commissioners of Customs and Excise for use in the exercise of any function.

Provision of information in reliance on this section may be subject to conditions (whether as to use, storage, disposal or otherwise).