93 Information

Miscellaneous

93 Ìý±õ²Ô´Ú´Ç°ù³¾²¹³Ù¾±´Ç²Ô

(1)     No enactment or rule of law prohibiting or restricting the disclosure of information prevents a person from—

(a)     giving the Commissioner information which is necessary for the discharge of his functions; or

(b)     giving the [First-tier Tribunal] information which is necessary for the discharge of its functions.

(2)     No relevant person may at any time disclose information which—

(a)     has been obtained

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