57 Disclosure by Commission: Revenue and Customs information

57  Disclosure by Commission: Revenue and Customs information

(1)     Section 56(3) does not apply in relation to Revenue and Customs information disclosed to the Commission under section 54(1).

(2)     But any such information may not be further disclosed (whether under section 56(1) or otherwise) except with the consent of the Commissioners for Her Majesty's Revenue and Customs.

(3)     It is an offence for a responsible person to disclose information in contravention of subsection (2).

(4)     A person

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