[1179DN Disclosure of information for certification purposes]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1179DN  Disclosure of information for certification purposes]

[(1)     Section 18(1) of the Commissioners for Revenue and Customs Act 2005 (restriction on disclosure by Revenue and Customs officials) does not prevent disclosure to the Secretary of State for the purposes of the Secretary of State's functions under—

(a)     Schedule 1 to the Films Act 1985, or

(b)     sections [1179DJA] to 1179DM.

(2)     Information disclosed to the Secretary

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