PART 3Fulfilment businesses
I1I252Disclosure of information by HMRC
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.