55 Disclosure to Commission: Revenue and Customs information
Charities Act 2011 (2011 c 25) | Legislation

55  Disclosure to Commission: Revenue and Customs information

(1)     Revenue and Customs information may be disclosed under section 54(1) only if it relates to an institution, undertaking or body falling within one (or more) of the following paragraphs—

(a)     a charity;

(b)     an institution which is established for charitable, benevolent or philanthropic purposes;

(c)     an institution by or in respect of which a claim for tax exemption has at any time been made;

(d)     a subsidiary undertaking of a charity;

(e)     a body entered in

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