[63B Restrictions on onward disclosure of Revenue and Customs information]

[63B  Restrictions on onward disclosure of Revenue and Customs information]

[(1)     Information disclosed under section 63A or this section may not be further disclosed unless that further disclosure is—

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

(b)     for the purposes of the initiation or conduct of any proceedings relating to the enforcement of any obligation imposed by or under this Part of this Act,

(c)     in pursuance of a court order,

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

(e)     required or permitted under any other enactment.

(2)

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