[37B Restrictions on onward disclosure of Revenue and Customs information]
Land Drainage Act 1991 (1991 c 59) | Legislation

[37B  Restrictions on onward disclosure of Revenue and Customs information]

[(1)     Information disclosed under section 37A or this section may not be further disclosed unless that further disclosure is—

(a)     to a qualifying person for a qualifying purpose,

(b)     in pursuance of a court order,

(c)     with the consent of each person to whom the information relates,

(d)     required under any other enactment, or

(e)     permitted under any other enactment.

(2)     Information may not be disclosed—

(a)     under subsection (1)(a) to a qualifying person within section 37A(3)(d), (e), (f) or (g),

(b)     under subsection

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