http://www.legislation.gov.uk/uksi/2008/403/contents/made

The Serious Crime Act 2007 (Disclosure of Information by Revenue and Customs) Order 2008

Crime

en

King's Printer of Acts of Parliament

2014-06-05

REVENUE AND CUSTOMS

DISCLOSURE OF INFORMATION

Section 85(2)(a) of the Serious Crime Act 2007 contains an information-sharing gateway that permits confidential information held by Her Majesty’s Revenue and Customs to be disclosed by or with the authority of the Commissioners for Revenue and Customs to the CAB for the purpose of enabling the CAB to exercise any of its functions in connection with the identification of proceeds of crime, the bringing of civil proceedings for enforcement purposes in relation to proceeds of crime and the taking of other action in relation to proceeds of crime. Article 3 of this Order specifies the persons in relation to the CAB to whom such a disclosure may be made.