(1)A person does not breach section 15(1) or (2) by making a disclosure—
(a)to which any of subsections (3) to (8) applies, and
(b)which, in the case of a disclosure of customs revenue information, does not contravene any restriction imposed by the Commissioners for Her Majesty's Revenue and Customs.
(2)Subsection (1)(b) does not apply if the person making the disclosure knows that the information was acquired otherwise than as the result of the exercise of a customs revenue function.
(3)This subsection applies to a disclosure which is made for the purposes of—
(a)a customs function,
(b)a function relating to immigration, asylum or nationality,
(c)a function relating to national security, or
(d)a function relating to the prevention or detection of crime.
(4)This subsection applies to a disclosure which is made to a person exercising public functions (whether or not within the United Kingdom) for the purposes of any of those functions.
(5)This subsection applies to a disclosure which—
(a)is made for the purposes of civil proceedings (whether or not within the United Kingdom) relating to a function within subsection (3),
(b)is made for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom), or
(c)is made in pursuance of an order of a court.
(6)This subsection applies to a disclosure which is made with the consent of each person to whom the information relates.
(7)This subsection applies to a disclosure which is made in order to comply with an obligation of the United Kingdom, or Her Majesty's Government, under an international or other agreement.
(8)This subsection applies to a disclosure—
(a)to a person specified in regulations made jointly by the Treasury and the Secretary of State, or
(b)of a kind specified in such regulations.