[257SI Confidentiality]
Income Tax Act 2007 (2007 c 3) | Legislation

[257SI Ìý°ä´Ç²Ô´Ú¾±»å±ð²Ô³Ù¾±²¹±ô¾±³Ù²â±Õ

[(1)     Section 18(1) of the Commissioners for Revenue and Customs Act 2005 does not prevent an officer of Revenue and Customs from disclosing to the social enterprise that SI relief has been obtained or claimed in respect of a particular number or proportion of any investments in it.

(2)     Section 18(1) of the Commissioners for Revenue and Customs Act 2005 does not prevent—

(a)     disclosure to the Regulator of Community Interest Companies for the purposes of the Regulator's functions,

(b)     disclosure to a Minister of the Crown for the purposes of functions of a Minister of the Crown under sections 257JD to 257JG, or

(c)     disclosure to a person for the purposes of functions

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