Information held by the CPS by reason of a transfer of property, rights and liabilities to the DPP or the CPS under article 4 is to be treated for the purposes of section 409 of the CRCA 2005 (as amended by this Order) as if it were information disclosed to the DPP by Her Majesty’s Revenue and Customs for use in connection with a Revenue and Customs function of the DPP (within the meaning of section 40(6A) of the CRCA 2005).