Article 42A (power to share information for the purposes of the Order)

8.  After article 42 insert—

“Power to share information for the purpose of the Order

42A.— (1) The Commissioners for Her Majesty’s Revenue and Customs may disclose any information in their possession to the appropriate authority for the purposes of this Order.

(2) Paragraph (1) is without prejudice to any other power of the Commissioners for Her Majesty’s Revenue and Customs to disclose information.

(3) No person, including a servant of the Crown, may disclose any information received from the Commissioners for Her Majesty’s Revenue and Customs under paragraph (1) if—

(a) the information relates to a person whose identity is specified in the disclosure or can be deduced from the disclosure;

(b) the disclosure is for a purpose other than specified in paragraph (1); and

(c) the Commissioners for Her Majesty’s Revenue and Customs have not given their prior consent to the disclosure.”