45.—(1) Subject to paragraph (2), a person who obtains information or advice under this Part must not disclose the information or advice to another person.
(2) Paragraph (1) does not apply to the disclosure of information or advice by the person—
(a)if the disclosure is required by law (including by virtue of a request for information or advice made under this Part);
(b)if the disclosure is required to comply with an order of a court or for the purposes of any legal proceedings;
(c)if the disclosure is made with the consent of the person from whom the information or advice was obtained;
(d)if the disclosure is of information that has already lawfully been made available to the public;
(e)in the case of a disclosure by the revenue collection counterparty, if the revenue collection counterparty reasonably considers the disclosure to be necessary in connection with the performance of the revenue collection counterparty’s functions;
(f)in the case of a disclosure by the Authority, if the Authority reasonably considers the disclosure to be necessary in connection with the performance of the Authority’s functions;
(g)in the case of a disclosure by the Secretary of State, if the Secretary of State reasonably considers the disclosure to be necessary in connection with the performance of the Secretary of State’s functions.