52Disclosure of information by HMRCU.K.
(1)The Commissioners may disclose to an approved person information held by Her Majesty's Revenue and Customs in connection with a function of Her Majesty's Revenue and Customs, but only for the purpose mentioned in subsection (2).
(2)The purpose is to assist the approved person in complying with obligations imposed on that person by virtue of section 51.
(3)An approved person to whom information is disclosed under subsection (1)—
(a)may use the information only for the purpose of complying with obligations imposed on that person by virtue of section 51, and
(b)may not further disclose the information except with the consent of the Commissioners.
(4)Section 19 of the Commissioners for Revenue and Customs Act 2005 (offence) applies to a disclosure in contravention of subsection (3)(b) as it applies to a disclosure, in contravention of section 20(9) of that Act, of revenue and customs information relating to a person whose identity is specified in the disclosure or can be deduced from it.
Commencement Information
I1Pt. 3: s. 52 in force at Royal Assent for specified purposes, see s. 59(1)(a)
I2S. 52 in force at 1.4.2019 in so far as not already in force by S.I. 2018/298, reg. 2(1)