88Revenue and Customs informationE+W+S
This section has no associated Explanatory Notes
(1)The Commissioners for Her Majesty's Revenue and Customs may disclose information relating to income tax or tax credits to a person for use in connection with the exercise of an assessment function of the Secretary of State or a devolved authority.
(2)The reference in subsection (1) to the Commissioners for Her Majesty's Revenue and Customs includes a reference to a person authorised by the Commissioners.
Commencement Information
I1S. 88 in force at 26.1.2009 by S.I. 2008/3077, art. 4(c)